Chris Morgan considers recent changes in the international tax arena, including UK developments, recent proposals for a financial transactions tax, and the Dutch 2012 Tax Plan
What’s hot?The summer consultation season has come to an end and we are now waiting to find out what form the final proposals will take for the reform of the Controlled Foreign Company (CFC) regime and the new Patent Box regime.
We may need to wait until 6 December 2011 when the draft clauses for Finance Bill 2012 are scheduled to be published to see the draft legislation.
However HM Treasury has just announced that to provide certainty to business the government will publish an update on developments...
