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International briefing for February 2018

Speed read

India’s most recent budget introduces certain changes affecting corporate taxpayers, including the reintroduction of the long term capital gain (LTCG) tax. In addition, we have also seen changes to the corporate tax regimes of Korea, Finland and Taiwan. There has been a re-evaluation of ‘tax havens’ and ‘privileged tax regimes’ by the EU and Brazil. The OECD has announced a pilot for its voluntary international compliance assurance programme. Australia has issued guidance in relation to its diverted profits tax regime. Meanwhile, the UK and EC are in talks over the nature of their relationship and regulatory alignment during the Brexit transition period.

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