International briefing for January 2017

It has been two months since my last article due to a break in December so there are a number of overseas developments to look at this month. However before doing so the two big tax policy events at the end of the year in the UK are worth a brief mention. The chancellor’s Autumn Statement held few surprises something that has been warmly welcomed by the business community where stability and certainty are greatly valued. The only new announcement from an international tax perspective was the promise of a consultation this year on bringing all non-resident companies with UK taxable income into the charge to corporation tax. This is aimed at non-resident landlords and reflects a desire to establish a level playing field in particular to ensure these companies...