Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC (Monckton Chambers) explores the consequences for taxpayers.
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
Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Jonathan Levy comments on EU proposals to reduce cross-border red tape
Paul Radcliffe reports on the revised deadline to reach agreement for changes to the EU Savings Directive
Peter Clements and May Smith review the two proposed changes that the European Commission has recently made to the Parent-Subsidiary Directive, following its action plan on tackling base erosion and profit shifting, and what the implications are for the UK and other member states.
By Paul Radcliffe
Judy Harrison discusses the EC’s parent-subsidiary directive proposals and why they ‘may not require any significant changes’ to UK tax law