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International briefing for April 2014

Speed read

The OECD continues to press ahead with the BEPS action plan, as a further discussion draft, Tax challenges of the digital economy, is published and an update webcast is broadcast which provides, in particular, more details on country by country reporting. At the CJEU, two important decisions have been published: one looking at UK consortium relief and the other affecting non-EU based funds. Overseas, there are developments of note in France, India and Chile, although all are at fairly early stages.

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