Tax Journal – International briefing for July

Tax Journal – International briefing for July

Chris Morgan’s latest summary of international developments.


Tax Partner - Head of EU Tax Group

KPMG in the UK


Also on

In the last of his regular articles for Tax Journal1, Chris Morgan rounds up recent international developments. This month’s article looks at:

  • Brexit - the UK’s current position, and potential tax consequences;
  • Amendments to Finance Bill 2016;
  • The questions referred to the CJEU on France’s 3 percent surcharge on dividend payments to foreign parent companies;
  • A discussion draft on BEPS Action 4 (deductibility of interest costs);\
    OECD guidance on country by country (CbC) reporting;
  • A German draft Bill on various tax measures including BEPS and CbC reporting; and
  • Switzerland’s Corporate Tax Reform III.

1 First published in Tax Journal on 29 July 2016. Reproduced with permission.

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