Tim Sarson’s latest summary of international developments.
In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:
• Tax reform in the United States;
• BEPS updates from the OECD;
• The Netherlands’ coalition tax proposals;
• France’s 3 percent surcharge on dividend payments ruled unconstitutional;
• France’s 2018 draft Budget;
• Poland’s revised tax proposals; and
• Recent EU state aid rulings.
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*First published in Tax Journal on 27 October 2017. Reproduced with permission.