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International review for February 2021

Speed read
Against the backdrop of covid-19 global tax developments continue at pace. This month saw Poland propose a new levy on traditional and online advertising with funds being used to help the country recover from the continuing economic damage of the pandemic. Belgium and Greece both announced an extension of the DAC 6 reporting deadlines. The European Parliament has recommended formalising the process for amending the EU list of non-cooperative jurisdictions via a legally binding instrument no later than the end of the 2021. Meanwhile in Luxembourg a bill was passed to disallow tax deductions for interest and royalties due to associated enterprises located in a country listed as a non-cooperative jurisdiction. The OECD and Australia have provided greater clarity on the permanent establishment risk of employees working cross-border as a result of the pandemic. India’s finance minister presented the Budget for 2021/22. Finally moving...

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