Tax Alert

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Tax Alert 

A focus on topical tax issues - June 2018

Parliament reports back on BEPS changes

Changes to debt pricing, thin capitalisation calculations and permanent establishment rules, among other things, are now almost law, following the report back of the BEPS legislation by the Finance and Expenditure Select Committee on 15 May 2018.  The Taxation (Neutralising Base Erosion and Profit Shifting) Bill will generally apply to income years starting on or after 1 July 2018.

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Tax Alert June 2018