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International review for March 2019

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

You will not be surprised to hear that once again this month I am ignoring the elephant in the room: Brexit. At the time of writing the UK’s exit date may have been deferred but there is (still) no further clarity and any attempts at commentary on my part seem rather futile. I will provide you with a view on the broader tax implications once we know which way the Brexit decision swings but I cannot commit to when I may be able to do this!

By comparison the various discussions on the taxation of the digital economy seem to be moving at quite a pace. Whilst there remain many points to agree on to reach a common international consensus we continue to see unilateral and regional steps being taken ...

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