Some further detail, albeit limited, on US tax reform has been released. The OECD is consulting on the tax challenges of digitalisation, has published peer reviews on how tax authorities are administering MAP and activated automatic exchange relationships in relation to country by country reporting. New tax proposals have been published in the Netherlands and Poland. In France, the 2018 draft Budget has been published and the 3% surcharge on dividend payments has been found to be unconstitutional and is therefore repealed. At the EU, some significant state aid rulings have been published and a new Directive on dispute resolution has been approved.
