Tax Journal – International briefing for October | KPMG | UK

Tax Journal – International briefing for October

Tax Journal – International briefing for October

Tim Sarson’s latest summary of international developments.


Partner and Brexit Tax & Location Lead

KPMG in the UK


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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  • Draft guidance on the operation of Northern Ireland’s corporation tax regime;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. 

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