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.