Tim Sarson’s latest summary of international developments.
Once again, the challenges of taxing the digital economy dominate the international tax landscape, with updates from the EU, UK, Spain, Mexico and Australia. There have also been various updates from across Europe as countries start to introduce proposals to implement the requirements of the EU’s Anti-Tax Avoidance Directive, with draft legislation set out in Ireland, Italy, France and the Netherlands. There have been further developments on the implementation of the OECD’s Base Erosion and Profit Shifting (BEPS) multilateral instrument, including its entry into force in the UK.
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 26 October 2018. Reproduced with permission.