Tim Sarson’s latest summary of international developments.
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:
* First published in Tax Journal on 25 October 2019. Reproduced with permission.
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