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International tax review for February 2019

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

Digital tax continues to be the key discussion topic of the international tax landscape with an update from the OECD on multilateral action and news of draft legislation for a proposed Spanish unilateral measure. At the time of writing the OECD’s consultation paper considering the four potential solutions in further detail (summarised below) is hot off the press and has started the clock on an intensive two and a half week consultation phase. I will of course provide more information on the consultation next month when we may also have an indication of the preferred option(s) and likely direction of travel for future OECD work.

OECD: digital tax developments

On 29 January 2019 the OECD released a policy note  Addressing the tax challenges of the digitalised economy approved by the inclusive framework of...

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