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International briefing: February 2012

Speed read

This month developments in the US dominate with the publication of proposed FATCA regulations which include a new government-to-government reporting approach, and changes to financial contracts involving US equities. In the UK further draft legislation on the new CFC rules has been published. The European Commission is referring the UK to the EU’s Court of Justice for abolishing the ‘remedy for repayment of taxes paid in mistake of law’ without proper transitional rules. A number of further developments suggest the general tightening of the tax net around the world is continuing.

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