Tim Sarson’s latest summary of international developments.
It has been an eventful November for the UK, even putting aside the twists and turns of the Brexit negotiations. Following the UK’s Budget on 29 October, the Finance Bill 2019 was published on 7 November, with various measures relating to the international tax landscape. The OECD released reports regarding the implementation of BEPS Action five (countering harmful tax practices) and BEPS Action 14 (making dispute resolution mechanisms more effective). There have been developments on a potential digital services tax in both the UK and at an EU level; further developments on BEPS; and numerous local country updates.
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 30 November 2018. Reproduced with permission.
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