Christopher Morgan (KPMG) provides an update of recent developments, including: the OECD’s BEPS project; the CJEU decision in the EC’s challenge to UK cross-border relief; the Prudential Assurance case; the EC investigation into Belgium’s excess profit rulings; and news from Ireland and the US.
As has often been the case recently this month has seen a lot of activity on the OECD’s BEPS project. With the closing dates for comments on many discussion drafts falling in the last few weeks most of the activity has been from stakeholders. However new material appeared on 6 February when the OECD announced further guidance regarding the implementation of the incoming country by country (CbC) reporting requirements. This provides further information about which groups will be required to file a CbC report ...
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