Taxation of the digital economy is once again on the international agenda, with developments within the EU and a proposal for a unilateral measure in Chile. Australia has published draft legislation amending its significant global entity and country by country rules. Chile has published draft legislation for its tax reform programme. Ireland, Poland and Sweden have progressed with the implementation of the Anti-Tax Avoidance Directive into domestic law. Finally, whilst there has been little tangible movement in relation to Brexit, the UK has published a series of notices explaining the potential impacts of a ‘no deal’ Brexit scenario for businesses.
