Three dates for forthcoming BEPS discussion drafts were announced by the OECD and the second consultation on Action 4 (interest deductions) was published in the UK. In the Netherlands, details were published of how requests by non-resident shareholders for a refund of dividend WHT should be dealt with and a court case suggests a fiscal unity is possible where the parent company is established in a non-EU/EEA country. A new diverted profits tax was announced in the Australian Budget; US regulations which could have a significant impact on the debt financing of US subsidiaries were published; and there has been an important update to the India/Mauritius treaty.
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