In the latest of his regular articles for Tax Journal1, Chris Morgan (Head of the EU tax group at KPMG in the UK) rounds up recent international developments. This month’s article looks at:
- The European Commission (EC) decision that the Belgian ‘excess profit’ tax rulings system breaches State aid rules;
- The EC 2016 working programme on corporate tax;
- An update on ‘corporate tax reform III’ in Switzerland;
- Changes to French legislation on intragroup dividends following the Groupe Steria case;
- The new Australian multinational anti-avoidance law and other tax transparency measures; and
- HMRC update their view on company residence for a number of jurisdictions.
First published in Tax Journal on 29 January 2016. Reproduced with