There is now substantially more detail on the proposals for US tax reform, following publication of the US House Tax Cuts and Jobs Act and the release of the Senate’s version of the tax reform conceptual document. Both the French and Dutch governments have proposed changes to protect their tax base in response to separate developments in case law. New tax proposals have been announced in Hong Kong which seek to maintain the territory’s position as a leading international business centre in Asia. Meanwhile, the UAE Federal Tax Authority has provided clarity on the deadlines for VAT registration in the UAE.
