Tim Sarson’s latest summary of international developments.
In the UK, we finally found out what was happening with the Finance Bill. The OECD prepared an update for the G20 leaders meeting and also published the 2017 edition of the Transfer Pricing Guidelines and the draft contents of the 2017 update to the Model Tax Convention. The Netherlands is consulting on how it will implement the EU Anti-Tax Avoidance Directive and in France President Macron’s Government has released some tax proposals. A short-term opportunity to settle certain tax disputes has been made available in Italy and in Australia the diverted profits tax regime went live on 1 July.
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 28 July 2017. Reproduced with permission.
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