In the latest of his regular articles for Tax Journal1, Tim Sarson rounds up recent international developments. This month’s article looks at:
- The OECD’s peer reviews to assess the implementation of the BEPS actions agreed as minimum standards;
- Recent signatories to the Multilateral Competent Authority Agreement for Country by Country Reporting;
- India’s 2017 Budget, which included thin capitalisation proposals;
- A German draft Bill which would limit benefits from ‘harmful’ IP regimes;
- Belgium’s new deduction for innovation income; and
- The rejection of Corporation Tax Reform III by Swiss referendum voters.
1 First published in Tax Journal on 24 February 2017. Reproduced with permission.
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