Tax Journal – International briefing for March

Tax Journal – International briefing for March

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:

  • Proposals for US tax reform;
  • Corporate interest restriction and hybrids measures in the UK’s 2017 Finance Bill;
  • The UK’s Supreme Court grants HMRC permission to appeal in the CFC & Dividend GLO;
  • ECOFIN agreement on EU hybrids rules;
  • Transfer pricing changes in Hong Kong, Cyprus and Indonesia.

1 First published in Tax Journal on 31 March 2017. Reproduced with permission.


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Tim Sarson

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