The Commission neatly shifts its position on the UK’s CFC rules, writes Paul Davison (Freshfields Bruckhaus Deringer).
James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.
Chris Morgan (KPMG) reviews recent global tax developments
The paradox at HMRC, by James Brockhurst TEP (Lee Bolton Monier-Williams)
Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively