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International briefing for September 2012

Chris Morgan reviews the latest developments

What’s new

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.

EU update

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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