EU state aid investigations have dominated the media over the summer, with the US Treasury expressing its displeasure. In the UK, following a backbench amendment to the Finance Bill, the Treasury now has the option to require CBCR as part of a group’s published tax strategy; and the EU is making progress on its tax haven blacklist. There has been a referral to the CJEU on German transfer pricing rules, and the AG believes the Spanish rules on amortisation of goodwill constitute state aid. There are also developments of note in Ireland, Luxembourg and Poland.
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