Chris Morgan provides your update on developments in international tax, including recent examples of overseas tax authorities clamping down on tax avoidance.
What’s hot?I have mentioned previously a growing theme around the globe of tax authorities increasing tax revenues not by raising tax rates but by broadening the tax base and clamping down on tax avoidance. My article this month includes three further examples of this in Canada France and Spain. I will also briefly mention two more examples: final legislation tightening the thin cap rules in Belgium was published on 6 April and a proposal to introduce thin cap legislation in Finland was published on 12 April.
The media has reported extensively on controversial legislation to tax indirect transfers of shares in...
