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International review for March 2021

Speed read
Progress appears to have been made on the EU’s ‘public’ country by country reporting proposals with long-standing disagreements on their legal basis being overcome by a ‘compromise text’. The Council and the European Parliament have since approved mandates for their respective negotiating positions in anticipation of the start of inter-institutional negotiations on the proposals. Across Europe tax authorities are focusing on tackling fraud; and Germany introduces tougher transfer pricing documentation requirements for cross-border transactions between related parties. Governments around the world continue to extend assistance for businesses amongst the pandemic but tax rises are on the horizon with wealth taxes being considered across Latin America and an increase to its corporation tax rate announced in the UK. There is a renewed sense of optimism that the OECD may reach agreement on taxation of the digital economy by mid-2021 following news that the new US administration has dropped its...

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