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International review

Chris Morgan reports on key developments, including ECJ X Holding BV decision

What's hot?

This part of my column is particularly challenging this month as I am writing it before the Budget on 24 March but it will be published straight afterwards. Without the benefit of a fully functioning crystal ball it is therefore difficult to write with any certainty about what will be 'hot' when this article is being read. I have therefore resisted the temptation to speculate and concentrated instead on some interesting developments in EU law and overseas budget announcements.

One other point worth a mention is that The Taxation (International and Other Provisions) Act has now received Royal Assent. This is the final piece of legislation to be produced by HMRC's Tax Law Rewrite project and it contains provisions about double taxation relief transfer pricing advance pricing agreements tax arbitrage tax...

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