It has been a quiet period in the UK and my focus this month is overseas. In Italy, there is a new requirement that Italian companies purchase their internet advertising from locally registered companies. In France, Finance Bill legislation has finally been enacted, although a number of measures were invalidated by the Constitutional Court. The Swiss government has released its much anticipated final report on ‘corporate tax reform III’ and the Austrian government has announced changes to Austrian tax groups. Moving to EU law, the Court of Appeal has issued its decision in the BT Pension Scheme case and the UK patent box regime was scrutinised at a December ECOFIN meeting.
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