Market leading insight for tax experts
View online issue

International briefing for October 2014

Speed read

One of the most surprising developments of the last month was the AG opinion concluding that the UK rules on cross-border group relief are legal. Also at the EU, finance ministers have agreed on an extended information exchange mechanism. The UK government has responded to the BEPS 2014 deliverables with a commitment to implement the OECD recommendations on hybrids. Overseas, there has been a significant Budget in Ireland, bringing to an end the ‘Double Irish’ structure; in Switzerland, major tax reforms are now in consultation phase; and the Supreme Court of India has rejected the taxpayer’s appeal in the Centrica case.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.