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Tax Journal – International briefing for April

Tax Journal – International briefing for April

Tim Sarson’s latest summary of international developments.


Partner and Brexit Tax & Location Lead

KPMG in the UK


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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  • UK updates, including the snap General Election, the new tax year, and draft guidance on the corporate interest restriction and hybrids regimes.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.

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