International review for March

International review for March

Tim Sarson’s latest summary of international developments.

Tim Sarson

Partner, UK Head of Tax Policy

KPMG in the UK


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March has seen countries react to the COVID-19 outbreak by introducing tax measures attempting to mitigate the impacts on individuals, business and the economy. Multinationals are also taking varied responses to the outbreak. Despite all current uncertainties in the global economy, there are updates on the taxation of the digitalised economy, and the OECD has said its work will continue uninterrupted.

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:

  • COVID-19 and its tax impact;
  • Taxation of the digital economy; and
  • The OECD’s consultation on the gig economy.

* First published in Tax Journal on 27 March 2020. Reproduced with permission.

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