Tax Journal – International briefing for November

Tax Journal – International briefing for November

Tim Sarson’s latest summary of international developments.

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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:

  • Potential tax consequences following the US presidential election;
  • An update on BEPS Action 14 (Making dispute resolution mechanisms more effective);
  • Changes to corporate income tax ‘prepayment’ rules in Spain;
  • Swedish tax updates, including a case on permanent establishments (PEs) and a proposal for a financial services tax;
  • Polish corporate tax law amendments; 
  • A new tax authority established in the UAE; and
  • Recent EU developments, including the proposals for a Common Consolidated Corporate Tax Base (CCCTB) and a Financial Transaction Tax. 

* First published in Tax Journal on 25 November 2016. Reproduced with permission. 

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