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International Round-Up

 
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
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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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