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.
Heather Self (Pinsent Masons) asks if this the end for the ‘double Irish’ structure
Chris Morgan reviews recent developments, including the recent CFC and dividend group litigation (Prudential Assurance Company Ltd), the AG’s opinion in Felixstowe and Emerging Market Series, and updates to tax rules in Brazil, Ireland and Norway.
By Rosalind Burke, international tax adviser, PwC
In this comprehensive, seven-page report – which can be downloaded as a PDF – David Jervis, Ben Jones and Elspeth Van den Brande provide a detailed review of the tax deductibility rules across various European jurisdictions.