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International update for January

International update for January

Tim Sarson’s latest summary of international developments.

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Tim Sarson

Partner and Brexit Tax & Location Lead

KPMG in the UK

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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:

  • Italian 6 percent web tax on certain electronically supplied services;
  • French digital services tax and the French tax proposals to finance new social measures;
  • UK’s new profit diversion compliance facility; 
  • Supreme administrative court of Luxembourg tax refund claims decision;
  • Anti-Tax Avoidance Directive updates; 
  • Conclusions of the European Commission’s state aid investigation into Gibraltar’s corporate tax regime and tax rulings; and
  • European Commission’s investigation opened to examine whether Dutch tax rulings have breached EU state aid rules.

* First published in Tax Journal on 25 January 2019. Reproduced with permission.

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