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EU


Jisun Choi and Kara Heggs (Skadden, Arps, Slate, Meagher & Flom) take stock of some of the practical issues arising from Pillar Two.
The tax policies of President-elect Trump and the new European Commission are among the recent developments reviewed by Tim Sarson (KPMG).
Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).
After ten compromise texts and two years of political debate, agreement has finally been reached on new rules for EU withholding tax procedures. Paul Radcliffe and Reinhart Devisscher (EY) examine the detail and consider what’s next.
The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?
Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.
The Bill had its second reading in the House of Commons on 25 October. George Peretz KC (Monckton Chambers) looks at what it does and its implications for tax practitioners.
The judgment reads as something of a ‘whitewash’, supporting the Commission on every ground, write Paul Davison and Helen Buchanan (Freshfields Bruckhaus Deringer). 
The Supreme Court has handed down its third judgment in the long-running FII GLO case. Lee Ellis and Cristiana Bulbuc (Stewarts) consider how we got here and what this means for taxpayers with unresolved issues concerning overseas dividend taxation.
Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.
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