Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
The OECD has been busy this month on its action plan on base erosion and profit shifting (BEPS). 23 January saw the first in a promised series of webcasts to update stakeholders on progress. The speakers confirmed that despite the ambitious timeline they are on track and will comply with the deadlines they have set themselves; they described themselves as moving at a ‘frantic pace’. They acknowledged that regardless governments may get impatient and introduce their own unilateral measures (as Canada now appears to be considering see more below) but they...
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