Market leading insight for tax experts
View online issue

International tax briefing for December 2013

Speed read

The Autumn Statement introduced a number of anti-avoidance measures to take immediate effect, including changes to the CFC finance company exemption, a restriction on double tax relief claims and changes to the debt cap rules. At the EU, the CJEU has given its decision on the third reference in the FII group litigation and the Commission has proposed amendments to the EU Parent-Subsidiary Directive. France has seen a second package of tax measures under its 2014 Finance Bill, Spain is introducing new reporting requirements which will take effect in the new year and in Germany the recently published coalition agreement includes an outline of the fiscal plans of the coalition parties.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.