Tackling BEPS: Andrew Goodall on current priorities and concerns
Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively
The OECD has released the full version of a new global standard for the exchange of information between jurisdictions.
The following draft statutory instruments have been published, they will bring into force double tax treaties previously entered into by the UK.
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
Under the yearly cycle of economic policy coordination set up by the European Commission (the ‘European Semester’), the Annual Growth Survey makes the following recommendations for ‘growth friendly’ tax reforms:
Tax consolidation: non-resident intermediary companies
Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
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
For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey