Tim Sarson’s latest summary of international developments.
The challenges of taxing the digital economy continue to dominate international tax discussions. In the EU, this month sees the introduction of the General Data Protection Regulation (GDPR) and further tax transparency measures with the imminent publication of the DAC6 mandatory disclosure rules. Challenges in developing a post-Brexit customs model remain on the front pages in the UK. This month has also seen Budgets in Australia and Pakistan. Argentina implements a tax collection mechanism for non-resident investors, Italy extends its treaty network and Hong Kong introduces an extended R&D regime. Finally, we see further evidence of unilateral action in relation to e-services, with Turkey issuing a VAT communiqué.
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 25 May 2018. Reproduced with permission.
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