The monthly review by Chris Morgan examines two important developments relating to country-by-country reporting, as well as the draft Finance Bill in France and its proposals, further publications on the Indian GAAR, corporate income tax changes in Slovenia and the tax reform proposals in Mexico
There have been some interesting overseas developments this month which I will look at later but on a more general note one area where we have seen a lot of action is country-by-country (CbC) reporting. At the end of last month HM Treasury published a consultation document setting out initial proposals on how to transpose into UK law the CbC reporting requirements in the Capital Requirements Directive 4 (CRD IV). As a brief reminder CRD IV requires certain financial institutions to disclose annually: their name ...
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