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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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I introduced my last column with a comment about the dearth of international tax cases emanating from the courts due to the summer holidays. That is certainly not the situation this time as there have been several interesting decisions covering various international tax issues published by the domestic courts and the ECJ in recent weeks. In particular a recent Dutch Supreme Court case (see below) has confirmed that a third-country claimant can bring a claim under the EC Treaty the ECJ has stated in Glaxo Wellcome (see below) that a claimant can rely...

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