A number of BEPS-related measures were originally included in the Finance Bill for 2017, but were ultimately removed in the enacted version. The government has now announced that a second Finance Bill for 2017 will be introduced in autumn 2017 in order to enact the measures that were left out, including the new rules regarding
- Carried-forward losses;
- Corporate interest deduction restrictions;
- Profits from the exploitation of patents: cost-sharing arrangements;
- Hybrids and other m…