The European Commission is part way through overhauling how it taxes the consumption of goods and services. More needs to be done, writes Leigh Clark (Alvarez & Marsal Taxand UK).
Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including UK FATCA rules in relation to holding and treasury companies; a FTT case on the assumption of debt on share sales; BEPS and the US proposals to combat treaty abuse; and the EU Commission’s action plan in relation to the new tax transparency package.
Heather Self (Pinsent Masons) examines the EU’s recently announced tax transparency package
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.
Christopher Morgan (KPMG) provides an update of recent developments, including: the OECD’s BEPS project; the CJEU decision in the EC’s challenge to UK cross-border relief; the Prudential Assurance case; the EC investigation into Belgium’s excess profit rulings; and news from Ireland and the US.
Nick Skerrett and Gary Barnett (Simmons & Simmons) examine the issues around EC state aid investigations following the announcement of the investigation into Belgium
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 provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland