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International briefing for February 2018

Tim Sarson (KPMG) reviews the latest developments that matter in the international tax world.
 

It’s been a relatively quiet month in the major European and North American markets which probably comes as a welcome detox for many struggling to digest the volume of tax changes over the last few months. Elsewhere though things continue to change. Continuing the tax reform trend seen in last month’s edition we start this article with a look at the most recent countries which have been embarking on changes to their corporate income tax regimes.

Indian Union Budget 2018

On 1 February the Indian finance minister presented the Union Budget for 2018/19. While the budget does not propose significant changes to individual taxpayers there are certain implications for corporates.

Amongst the measures announced is the extension of the turnover limit to which the concessional corporate income tax applies...

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