Podcast episode 41: New intangibles integrity measure

In this podcast episode, KPMG’s international tax specialists discuss the proposed new intangibles integrity measure to apply from 1 July 2023.

KPMG’s international tax specialists discuss draft legislation (key concepts, case studies and how to prepare) for a proposed new intangibles integrity measure to apply from 1 July 2023 which aims to prevent large multinationals from claiming tax deductions for payments relating to intangible assets connected with low corporate tax jurisdictions. The proposed measure will be broad and will have wide ranging impacts, including the potential for double tax outcomes to arise.

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Authors: Peter Oliver, Paul Sorrell,

Published Date: 20 April 2023