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International briefing for March 2018

Tim Sarson (KPMG) provides the monthly update on international tax.
 

The world of international tax sometimes moves fast but it’s not often I have to update my briefing twice between the copy deadline and going to press. First the British government and then the OECD decided to opine on the digital economy while the ink was still drying.

This month we start our article looking at the current debate over how digital businesses should be fairly taxed as countries anticipate the OECD’s Task Force on Digital Economy (TFDE) interim report for G20 finance ministers due to be published in April. In parallel the EU and certain individual countries have already taken (or are proposing) their own approaches to both implement short term interim solutions and influence the longer term multilateral policy development.

Here in the UK the Spring Statement saw the publication of...

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