The OECD released its public consultation document on a ‘unified approach’ to the taxation of the digitalised economy. Mexico is the latest jurisdiction to announce unilateral measures, whilst Italy has revised its rules on a digital services tax. France and Mexico introduce various tax changes in their respective budgets, including measures aimed at increasing compliance with the BEPS recommendations. Malta has introduced a patent box regime. The Hong Kong tax authority has changed its view on the deductibility of foreign taxes. The Australian tax authority maintains its transfer pricing focus on the life sciences sector.
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The OECD released its public consultation document on a ‘unified approach’ to the taxation of the digitalised economy. Mexico is the latest jurisdiction to announce unilateral measures, whilst Italy has revised its rules on a digital services tax. France and Mexico introduce various tax changes in their respective budgets, including measures aimed at increasing compliance with the BEPS recommendations. Malta has introduced a patent box regime. The Hong Kong tax authority has changed its view on the deductibility of foreign taxes. The Australian tax authority maintains its transfer pricing focus on the life sciences sector.
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