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International briefing for November 2017

Tim Sarson (KPMG) provides your monthly guide to the latest international tax developments that matter.

As we did last month we will lead with US tax reform which remains high up the international tax agenda. The fast moving nature of the political process in Washington means things may well have changed by the time this update goes to press. For this reason we have included some guidance on the process itself below so you can follow the twists and turns on Capitol Hill over the next few weeks.

US: tax reform bill published

On 2 November 2017 the US House unveiled the legislative text of the Tax Cuts and Jobs Act which was followed a week later by the release of the Senate’s version of the US tax reform conceptual document. The US tax reform legislative text provides an important first look at...

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