The OECD continues to push forward with its BEPS action plan. There have been a number of EU law based developments this month, with the latest Supreme Court decision in the M&S case, and CJEU judgments on the Hungarian ‘crisis tax’ and German exit taxes. The OECD has also been busy on automatic information exchange with the release of its new global standard and the Canadian government confirmed in its recent federal budget that it is pressing ahead with a domestic treaty shopping rule
