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International review for July 2019

Speed read
Once again, the taxation of the digital economy is the focus of this update as the US reveals its intentions to fiercely defend large US corporations that are likely to pay the bulk of the new European taxes. The US has also released new GILTI regulations which give taxpayers a high tax exception and a change to the treatment of partnerships. The UAE is attempting to align itself with international taxing standards with the introduction of CBCR rules and substance requirements and we also have a corporate tax rate reduction to 25% for small and medium sized companies in India. There have also been further EU state aid developments in the last month including a notice of a targeted investigation into Nike in the Netherlands.

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