Tim Sarson’s latest summary of international developments.
July saw a number of developments including a high profile win for Ireland in the Apple State aid case, the announcement that the US would impose tariffs on France in retaliation to France’s digital services tax, and the publication of a new package for fairer and simpler taxation by the EU. In addition, for the first time, the OECD published anonymised and aggregated Country-by-Country Reporting statistics. While this first year’s data is perhaps too limited to draw meaningful conclusions on the success of the BEPS project, there are still some interesting themes.
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 provides updates on the following:
* First published in Tax Journal on 31 July 2020. Reproduced with permission.
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