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Taxation and the American 'Jewels'

Peter Mason VAT Consultant at the London law firm of CMS Cameron McKenna discusses the interaction between economic theories from the US and recent tax decisions and practice
'I sat upon the shore fishing with the arid plain behind me' TS Eliot The Waste Land
'April is the cruellest month'
April 2005 has indeed been a busy month in the tax profession — some might say the cruellest. Breeding tax opinions out of the dead land mixing the memory of what was possible with the desire to continue to optimise tax. On 7 April the ECJ issued two very important Opinions from the same Advocate-General Poiares Maduro from Portugal...

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