Chris Morgan provides your update on developments in international tax, which this month includes coverage of the FII GLO case, further tax changes in France and a new restriction on interest deduction that will come into force in Sweden.
What’s new?It has been a reasonably busy month in the UK in relation to developments on international taxation. We will soon be seeing draft clauses for Finance Bill 2013 and HMRC has been informally consulting on amendments to the debt cap rules that may be included in the Bill. The consultation has been around changes to the group treasury company election which HMRC says has been used by companies that do not function as treasury companies but nevertheless meet the existing criteria. There have been...
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