Tax Journal – International briefing for January

Tax Journal – International briefing for January

Tim Sarson’s latest summary of international developments.


Partner and Brexit Tax & Location Lead

KPMG in the UK


Also on

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.


For further information please contact :

Tim Sarson

Tax Matters Digest

View KPMG's weekly newsletter covering the latest issues in taxation and government announcements relating to tax matters.

Read more

Connect with us


Request for proposal



KPMG’s new-look website

KPMG has launched a state of the art digital platform that enhances your experience and provides improved access to our content and our people, whatever device you are on.