Tax Journal – International briefing for January

Tax Journal – International briefing for January

Tim Sarson’s latest summary of international developments.

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In the latest of his regular articles for Tax Journal1, Tim Sarson rounds up recent international developments. This month’s article looks at:

  • The corporate interest restriction clauses published in the draft Finance Bill 2017;
  • The OECD’s multilateral instrument to implement treaty-related aspects of the BEPS initiatives;
  • An updated version of the OECD’s report on BEPS Action 4;
  • Japanese tax reform, including proposed changes to the CFC regime;
  • The Netherlands approves a bill introducing fiscal unity changes;
  • Recent Spanish tax updates, including the new Government’s tax policies and a CJEU decision on goodwill amortisation;
  • Finalisation of a number of French tax changes; and
  • A protocol to amend the Singapore-India tax treaty.

1 First published in Tax Journal on 27 January 2017. Reproduced with permission.

 

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Tim Sarson

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