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International briefing for April 2017

Speed read

In the UK, a new tax year has commenced but attention is focused on the snap general election called for next month. The OECD gave an update on progress in a recent webcast. Singapore is in the process of introducing a number of enhancements to its already competitive tax regime and China has published a major set of regulations clarifying aspects of its transfer pricing rules. The German CFC rules, as they apply to third countries, have been referred to the CJEU, and Australia has relaxed its rules on the carry forward of losses following a change in ownership.

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