Tax Journal – International briefing for March

Tax Journal – International briefing for March

Chris Morgan’s latest summary of international developments.

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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.

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