Following the meeting of the EU Code of Conduct Group to discuss whether the UK’s patent box regime constitutes ‘harmful tax competition’, Carmen Aquerreta asks if this is the case, and considers what happens next.
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The monthly review by Chris Morgan examines two important developments in the EU, and the contrasting approaches to tax reform taken by Argentina and Portugal.
Peter Cussons considers the European Commission’s requests for information on certain Member States’ tax ruling practices.
As has been reported in the national media, the legal adviser to the EU’s finance ministers, the Council Legal Service, has concluded that one of the main provisions of the proposed European financial transaction tax (FTT) is ‘discriminatory, overreaches national jurisdiction and infringes the EU