Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.
Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes
Tackling BEPS: Andrew Goodall on current priorities and concerns
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