Tax Journal – International briefing for May | KPMG | UK

Tax Journal – International briefing for May

Tax Journal – International briefing for May

Chris Morgan’s latest summary of international developments.

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Tax Partner - Head of EU Tax Group

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In the latest of his regular articles for Tax Journal*, Chris Morgan at KPMG in the UK rounds up recent international developments. This month’s article looks at:

  • Three planned OECD discussion drafts on base erosion and profit shifting (BEPS);
  • Three planned OECD discussion drafts on base erosion and profit shifting (BEPS);
  • Second UK consultation on BEPS Action 4 (corporate interest deductions);
  • Details on refunds on dividend withholding tax in the Netherlands;
  • Dutch court decision on fiscal unity with non-EU/EEA parent companies;
  • Australia announces new diverted profits tax;
  • New US regulations on anti-inversion and ‘debt-equity’ rules; and
  • Updates to the India-Mauritius double tax treaty.

First published in Tax Journal on 27 May 2016. Reproduced with permission. 

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