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International briefing for November 2015

Speed read
Implementation of the BEPS proposals in the UK is continuing with consultations on the patent box and interest expense published this month. It has also been a busy month for EU tax, with the EC announcing its final decision on important state aid rulings; a new punitive CT rate in the UK on restitution interest, which is likely to impact successful claims made under EU law; amendments to the Dutch ‘fiscal unity’ regime; and repeal of the EU savings directive. Also in Europe, Luxembourg has announced proposed tax measures for 2016 and more details on the Italian patent box regime have been published.
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