Tim Sarson’s latest summary of international developments.
Activity continues in relation to the taxation of the digital economy, with digital taxes proposed in Italy and France. The UK tax authorities have announced a new profit diversion compliance facility, linked to its diverted profits tax. The Luxembourg supreme administrative court has ruled against an administrative process for refund claims on dividend withholding tax which extends the claim window for some taxpayers. France has introduced a number of tax measures in response to the recent social unrest. At the EU level, parts of the Anti-Tax Avoidance Directive are now live, and there have been developments in relation to State aid cases against Gibraltar and the Netherlands.
In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at the:
* First published in Tax Journal on 25 January 2019. Reproduced with permission.
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