Tim Sarson’s latest summary of international developments.
While the tax agenda in recent weeks has continued to be dominated by measures aimed at alleviating the economic and social impact of the COVID-19 pandemic, April has also seen a number of other tax developments. These include further progress on the implementation of BEPS changes; updates to the UK/Switzerland double tax treaty; and the introduction of anti-avoidance measures in Luxembourg preventing deductibility of certain payments to tax havens.
In the latest of his regular articles for Tax Journal*, Tim Sarson looks back at some of the interesting developments that have unfolded over the past month in the international tax arena. This month’s article provides updates on the following:
* First published in Tax Journal on 24 April 2020. Reproduced with permission.
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