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International Round-up

 
Chris Morgan partner in International Tax Services at KPMG in the UK rounds up the latest developments in the international tax world
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There have been several foreign-profits-related developments of varied significance over the last few weeks. Perhaps most important was that on 9 November 2009 HM Treasury announced proposed changes to the worldwide debt cap rules in the light of representations from business and advisers. HMRC then published a Technical Note explaining these changes which will be included in Finance Bill 2010 and will have effect for periods of account of the worldwide group beginning on or after 1 January 2010 when the debt cap rules come into force. The amending legislation will be...

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