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International briefing for May 2012

Speed read

There is nothing new to report on CFC reform or patent box and my main focus this month is on a number of international tax cases in various stages of completion. The big news is case FIM Santander which is the first time the CJEU has ruled in favour of a non-EU based claimant being able to recover withholding tax under EU law. HMRC has confirmed that it will not be appealing two important cases: First Nationwide and HSBC Holdings Plc and The Bank of New York Mellon Corporation. The AG opinion in Philips Electronics could have wider implications if followed by the CJEU. Australia’s 2012 Federal Budget was also delivered recently.

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