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International update for April

International update for April

Tim Sarson’s latest summary of international developments.

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Tim Sarson

Partner, Value Chain Management

KPMG in the UK

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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:

  • Protocol to the UK/Switzerland double tax treaty;
  • BEPS Action 6 against treaty shopping;
  • Digital services tax guidance in France, Turkey and the UK; 
  • Taxation of the digital economy in Hong Kong;
  • Amendment to India’s equalisation levy; and
  • Luxembourg anti-avoidance.

* First published in Tax Journal on 24 April 2020. Reproduced with permission.

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