International review for October

International review for October

Tim Sarson’s latest summary of international developments.

Tim Sarson

Partner, UK Head of Tax Policy

KPMG in the UK


Also on

The OECD released its public consultation document on a ‘unified approach’ to the taxation of the digitalised economy. Mexico is the latest jurisdiction to announce unilateral measures, whilst Italy has revised its rules on a digital services tax. France and Mexico introduce various tax changes in their respective Budgets, including measures aimed at increasing compliance with the BEPS recommendations. Malta has introduced a patent box regime. The Hong Kong tax authority maintains its transfer pricing focus on the life sciences sector.

In the latest of his regular articles for Tax Journal*, Tim Sarson rounds up recent international developments. This month’s article looks at:

  • Taxation of the digital economy;
  • Italian digital services tax;
  • Introduction of the Maltese patent box;
  • The French Finance Bill for 2020;
  • EU white-listing Switzerland and the UAE;
  • Mexico’s proposal on sweeping tax reforms;
  • Hong Kong disallowing deductions for foreign taxes; and
  • Australian Tax Office’s focus on transfer pricing and life sciences.

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

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