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Tax Journal – International briefing for April
Tax Journal – International briefing for April
Tim Sarson’s latest summary of international developments.
Highlights
In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:
- The OECD’s latest Tax Talks webcast;
- Enhancements to Singapore’s tax regime;
- Major transfer pricing regulations published in China;
- Questions on Germany’s CFC rules, as they apply to third countries, referred to the CJEU;
- The relaxation of Australia’s rules on carrying forward losses; and
- UK updates, including the snap General Election, the new tax year, and draft guidance on the corporate interest restriction and hybrids regimes.
*First published in Tax Journal on 28 April 2017. Reproduced with permission.
