The Commission neatly shifts its position on the UK’s CFC rules, writes Paul Davison (Freshfields Bruckhaus Deringer).
Chris Morgan (KPMG) assesses the latest developments that matter in the international tax arena.
Chris Morgan (KPMG) reviews the latest developments in the international tax world.
One minute with Kate Habershon, partner at Morgan, Lewis & Bockius UK.
CFC and dividend group litigation: outstanding issues
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
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
David Harkness and Robert Sharpe consider the CJEU judgment in SCA Group Holding BV and its significance to the UK CFC rules