The EU Commission bites into McDonald’s franchise structure, writes Nick Skerrett and Gary Barnett (Simmons and Simmons).
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including: the decisions in Riskstop Consulting and Hedqvist; VAT on pension fund management costs; and the EC consultation on cross-border e-commerce.
The European Commission is part way through overhauling how it taxes the consumption of goods and services. More needs to be done, writes Leigh Clark (Alvarez & Marsal Taxand UK).
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including UK FATCA rules in relation to holding and treasury companies; a FTT case on the assumption of debt on share sales; BEPS and the US proposals to combat treaty abuse; and the EU Commission’s action plan in relation to the new tax transparency package.
Heather Self (Pinsent Masons) examines the EU’s recently announced tax transparency package
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.
