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The international briefing for June 2013

Speed read

This month, the G8 summit at Lough Erne has been the focus of media attention and there were a number of commitments on taxation made by the leaders, mainly around transparency and information sharing. The EU has also been making progress on transparency. Meanwhile, in Switzerland, the government has published plans to strengthen the competitiveness of the Swiss tax regime for holding companies. In the UK, we have seen an update to the CFC draft guidance and the FATCA draft guidance and regulations, while the Marks & Spencer case on cross-border group relief has continued its journey through the courts

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