Tim Sarson’s latest summary of international developments.
There is yet another digital services tax announcement this month with the stakes getting higher as the Czech Republic’s announced rate is more than double any other so far. Digital taxation developments are happening globally on a daily basis. The OECD is being forced to up its game to ensure a multilateral agreement is reached as soon as possible, with a public consultation due to take place in November. In the EU, we have had expected announcements on Polish anti-hybrid rules, the launch of a new investigation into Belgium ‘excess profits’ tax rulings and confirmation of Ireland bringing its transfer pricing rules into line with other jurisdictions. Hearings in the Apple EU state aid case have also been taking place before the Court of Justice in Luxembourg.
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 27 September 2019. Reproduced with permission.
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