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International review for August 2019

Speed read
Taxation of the digital economy takes centre stage once again this month. The G7 finance ministers have confirmed their commitment to address the tax challenges arising from the digital economy and to work towards a global minimum corporate tax. However, tension between France and the US over the newly enacted French digital services tax continues unabated. EU member states, including the UK, are taking steps forward to implement the EU’s mandatory disclosure rules. The UK has appealed the CFC state aid decision, and further developments are expected in the Ireland/Apple state aid case over the coming weeks. In other news, Brazil is seeking convergence to the OECD’s transfer pricing guidelines, and India and China have a new protocol to their tax treaty.

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