It is clear that the government feels the need to ‘do something’. However it is much less clear that the diverted profits tax proposals is the best thing to do as Heather Self (Pinsent Masons) explains.
The CJEU has issued its decision in Santander and the EC has published the full non-confidential version of its decision in the Apple case. They suggest an uphill struggle for Ireland and Apple in their attempt to overturn the EC’s decision write Caroline Ramsay & Heather Self (Pinsent Masons).
...It is legitimate for tax campaigners to call for reform of the tax system but it is not legitimate to criticise companies on the basis that they have claimed tax reliefs in accordance with the current rules writes Heather Self.
Australia like the UK has announced new measures countering the diversion of profits by multinationals writes...
Tax Journal thanks its authors for January (click on links below to view author profiles and access article links).
