In the latest of his regular articles for Tax Journal, Chris Morgan rounds up recent international developments. This month’s article looks at:
- Base erosion and profit shifting (BEPS) updates in the UK’s 2016 Budget;
- The EU’s BEPS roadmap;
- The final version of the UK’s Country by Country (CbC) reporting regulations;
- Political agreement on the EU’s CbC reporting proposals;
- EC public consultation on double taxation dispute resolution mechanisms;
- The OECD discussion draft on the treaty residence of pension funds;
- India’s 2016 Budget;
- 2017 corporate tax reform in Luxembourg; and
- Australia’s announcement of new tax compliance requirements for foreign investment applications.
First published in Tax Journal on 24 March 2016. Reproduced with permission.