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International briefing for August 2013

Speed read

The big news since my last article is the publication of the OECD’s Action Plan on Base Erosion and Profit Shifting. There have also been a number of developments in the area of automatic exchange of information, particularly FATCA. Overseas, the Canadian government is responding to a string of unfavourable court decisions by the publication of a consultation to curb treaty shopping, whereas in South Africa there have been welcome changes to ease the administrative burden on foreign companies trading there. In Denmark, previously announced plans to reduce the corporate tax rate are now being phased in over three years.

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