Chris Morgan reviews the latest developments
This month I return again to the US and FATCA where rapid progress is continuing to be made in relation to the intergovernmental agreement between the US and the UK. There are also interesting developments in India in relation to their proposed GAAR where a number of comparisons can be made with our own GAAR proposals here in the UK. The Court of Justice of the European Union (CJEU) has had a busy month as well and I will focus on two important decisions on UK group relief and exit taxes.
Philips Electronics case (C-18/11): On 6 September the CJEU published its decision in the Philips Electronics case on UK group relief. As a quick reminder of the background in...
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Chris Morgan reviews the latest developments
This month I return again to the US and FATCA where rapid progress is continuing to be made in relation to the intergovernmental agreement between the US and the UK. There are also interesting developments in India in relation to their proposed GAAR where a number of comparisons can be made with our own GAAR proposals here in the UK. The Court of Justice of the European Union (CJEU) has had a busy month as well and I will focus on two important decisions on UK group relief and exit taxes.
Philips Electronics case (C-18/11): On 6 September the CJEU published its decision in the Philips Electronics case on UK group relief. As a quick reminder of the background in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: