International Round-up

With the European Court of Justice taking its summer break and few international tax announcements of great significance from the UK authorities in recent weeks my column this month focuses on developments further afield in particular India where there have been some very significant proposals published.

However no international update would be complete without some mention of the reform of the taxation of foreign profits in the UK and there were two developments in August worthy of note. The first was the publication of the remaining draft HMRC guidance...