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


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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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