Chris Morgan Partner and Head of International Corporate Tax at KPMG (UK) LLP in the UK rounds up the latest developments in the international tax world
What's Hot?
High Court judgment in Vodafone 2 case
It won't have passed many readers by that Vodafone won its appeal at the High Court.
In the Cadbury Schweppes case the European Court of Justice (ECJ) held that CFC rules could only be applied to EU companies which lacked substance. It left it up to the UK courts to decide if the motive test could be interpreted to restrict the rules to such companies. The High Court held it could not. Furthermore ...
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Chris Morgan Partner and Head of International Corporate Tax at KPMG (UK) LLP in the UK rounds up the latest developments in the international tax world
What's Hot?
High Court judgment in Vodafone 2 case
It won't have passed many readers by that Vodafone won its appeal at the High Court.
In the Cadbury Schweppes case the European Court of Justice (ECJ) held that CFC rules could only be applied to EU companies which lacked substance. It left it up to the UK courts to decide if the motive test could be interpreted to restrict the rules to such companies. The High Court held it could not. Furthermore ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
