The Commission neatly shifts its position on the UK’s CFC rules, writes Paul Davison (Freshfields Bruckhaus Deringer).
Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).
Examining the CBC reporting notification requirements in the UK.
Melissa Geiger and Matt Whipp (KPMG) provide some guidance for corporate groups on what they should be doing next.