Tim Sarson’s latest summary of international developments.
Discussions on the challenges of taxing the digital economy continue on the international stage. We also see further evidence of individual countries taking unilateral action, with Italy and Uruguay taking their turn this month. Italy’s changes come in the form of a revised definition of permanent establishment (PE), reflecting the developments that have resurfaced this month with further activity at the EU level and in the Czech Republic in relation to PEs. Finally, we provide updates on the ongoing tax reform in the Netherlands and Australia.
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 29 June 2018. Reproduced with permission.
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