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International briefing for March

International briefing for March

Tim Sarson’s latest summary of international developments.


Partner and Brexit Tax & Location Lead

KPMG in the UK


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The challenges of taxing the digital economy are high on the agenda for many this month, with the UK anticipating updates from both the EU and the OECD. As anticipated last autumn, the Netherlands has enacted emergency retrospective legislation in response to two rulings from the EU. There have been Budget announcements in Canada, Hong Kong and Singapore. China has provided guidance on its interpretation of beneficial ownership, and India has concluded two advance pricing agreements which may provide helpful insights for other taxpayers.

In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:

• Updates on the taxation of the digital economy;
• 2018 Budgets in Canada, Hong Kong and Singapore;
• Chinese guidance on ‘beneficial ownership’; and
• Netherlands emergency legislation on certain fiscal unity cases;

* First published in Tax Journal on 23 March 2018. Reproduced with permission.

For further information please contact:

Tim Sarson

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