Tax Journal – International briefing for February

Tax Journal – International briefing for February

Tim Sarson’s latest summary of international developments.


Partner and Brexit Tax & Location Lead

KPMG in the UK


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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 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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Tim Sarson

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