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
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.
Peter Cussons considers the European Commission’s requests for information on certain Member States’ tax ruling practices.