In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:
- An update on recent developments on the OECD’s BEPS project;
- The release of final regulations under section 385 in the US;
- Ireland’s 2017 Budget;
- Draft guidance on the operation of Northern Ireland’s corporation tax regime;
- French developments, including the draft Finance Bill 2017 and the Supreme Court ruling the 3 percent dividend tax exemption unconstitutional;
- Norway’s 2017 Budget; and
- Luxembourg State aid investigation announced.
*First published in Tax Journal on 28 October 2016. Reproduced with permission.