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International briefing for July 2012

Speed read

There have been major changes announced in France and Denmark affecting multinationals, both influenced by the political landscape. In China there has been some very useful clarification of the tax authorities’ view on beneficial ownership in the context of double tax treaties which could benefit overseas investors in China. There have been two recent CJEU Advocate General opinions of note – the FII Group Litigation and the Commission v Portugal case on exit taxes.

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