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International update for September

International update for September 2018

Tim Sarson’s latest summary of international developments.

Tim Sarson

Partner and Brexit Tax & Location Lead

KPMG in the UK


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Taxation of the digital economy is once again on the international agenda, with developments within the EU and a proposal for a unilateral measure in Chile. Australia has published draft legislation amending its significant global entity and country by country rules. Chile has published draft legislation for its tax reform programme. Ireland, Poland and Sweden have progressed with the implementation of the Anti-Tax Avoidance Directive into domestic law. Finally, whilst there has been little tangible movement in relation to Brexit, the UK has published a series of notices explaining the potential impacts of a ‘no deal’ Brexit scenario for businesses.

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

  • Recent taxation of the Digital Economy updates;
  • Australian significant global entity and Country-by-Country rules;
  • Chile’s tax reform programme;
  • Anti-Tax Avoidance Directive implementation progress; and
  • Brexit ‘no deal’ notices.

* First published in Tax Journal on 28 September 2018. Reproduced with permission.

For further information please contact:

Tim Sarson

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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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