Chris Morgan (KPMG) reviews recent global tax developments
The paradox at HMRC, by James Brockhurst TEP (Lee Bolton Monier-Williams)
David Harkness and Robert Sharpe consider the CJEU judgment in SCA Group Holding BV and its significance to the UK CFC rules
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.