Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
A look back on some of this year’s key developments:
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.
Richard Collier and Aamer Rafiq, PwC
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
By Rosalind Burke, international tax adviser, PwC
The monthly review by Chris Morgan examines two important developments relating to country-by-country reporting, as well as the draft Finance Bill in France and its proposals, further publications on the Indian GAAR, corporate income tax changes in Slovenia and the tax reform proposals in Mexico
The OECD will have to tread a delicate path between maximising tax harmonisation to enhance the effectiveness of new standards and not alienating governments protective of their fiscal sovereignty, explain Martin Zetter and Nigel Doran
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self