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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