Chris Morgan (KPMG) provides a review of recent global developments, including: the diverted profits tax; updates from the OECD; the FII GLO High Court decision; ECOFIN, and tax news from Japan, Brazil, Norway and Luxembourg.
Simon Whitehead (Joseph Hage Aaronson) examines the High Court judgment in the FII GLO handed down on 18 December.
Peter Cussons reviews the latest instalment in the long-running FII GLO saga
The CJEU issued its judgment following third preliminary reference in the franked investment income group litigation order (FII GLO) on 12 December 2013.
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
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.
Simon Whitehead ponders the advocate general’s opinion in the FII Test Claimants case