Tim Sarson’s latest summary of international developments.
January was a busy month in the tax world with a number of new developments, most notably in the taxation of the digital economy where the OECD continues its work with consultations on its pillar one and pillar two proposals, while tensions remain between the US and both France and the UK over their digital services taxes.
In the latest of his regular articles for Tax Journal*, Tim Sarson looks back at some of the interesting developments that unfolded over the past month in the international tax arena. This month’s article looks at:
• Taxation of the digitalised economy;
• Transfer pricing;
• Financial transactions tax;
• DAC 6; and
• Developments in China and Japan.
* First published in Tax Journal on 31 January 2020. Reproduced with permission.
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