Tim Sarson’s latest summary of international developments.
In the US, President Trump has published a list of tax reform principles; and here in the UK large swathes of legislation were dropped from the Finance Bill prior to the dissolution of Parliament. President Macron of France included a few pieces of tax policy in his election campaign, and in Australia there has been a federal Budget and an important transfer pricing case. A recent court decision in India on fixed place permanent establishments could have wider implications, and there have been patent box developments in Luxembourg and Italy.
In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:
*First published in Tax Journal on 26 May 2017. Reproduced with permission.
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