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International round up

Chris Morgan rounds up the latest developments in the international tax world

What's hot?

For the second time this year I find myself writing this column just before a Budget announcement. As last time I have resisted the temptation to speculate on what may be hot after the Budget and have instead concentrated on some EU developments and some important changes in India.

EU issues
ECOFIN Council meeting 8 June 2010

Two interesting points arose from this recent meeting of the ECOFIN Council. It is unclear what if any practical impact either of them will have but both aims are ambitious and worthy of note.

The first was a decision that the EU Code of Conduct for Business Taxation should apply to third countries as well as to Member States. The Code of Conduct tackles harmful tax competition and although it is not legally...

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