Our contributors from 6 various countries discuss:
- Achieving Transparency through Technology – Brazil’s SPED system in light of BEPS;
- U.S. Brazilian subs dealing with BEPS Action 13;
- Proposal Dutch dividend withholding tax;
- Dutch signing ceremony multilateral instrument;
- Impact of US tax reform on Ireland;
- Luxembourg Intellectual Property Tax Regime Reform;
- Nexus approach (“action 5”) and qualifying expenditures (development of R&D) in Luxembourg;
- German federal constitutional court rules that parts of the German change of control rules are unconstitutional;
- Implementation of a licence barrier;
- Improving tax transparency for large businesses in the UK; and
- 2017 Election result.
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