Once again, the challenges of taxing the digital economy dominate the international tax landscape, with updates from the EU, UK, Spain, Mexico and Australia. There have also been various updates from across Europe as countries start to introduce proposals to implement the requirements of the EU’s Anti-Tax Avoidance Directive, with draft legislation set out in Ireland, Italy, France and the Netherlands. There have been further developments on the implementation of the OECD’s BEPS multilateral instrument, including its entry into force in the UK.
