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International review for April 2019

For this month’s update I have decided to shift the focus away from the taxation of the digital economy as we wait on the OECD to deliberate its findings from the public consultation and prepare to report to the G20 finance ministers in June. The international tax arena continues to develop at lightning speed. Although eyes may have been fixed on the rapidly unfolding or should I say unravelling politics in the UK there have been plenty of interesting developments in the international tax space that are worthy of column inches this month. The headline news in the UK was the European Commission (EC) state aid decision on the UK’s controlled foreign company (CFC) finance company exemption regime.

Compatibility of the UK CFC rules with EU state aid rules

On 2 April the EC concluded its investigation into...

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