Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.
The CJEU embraces a ‘per-element approach’ and considers the limitation of certain tax advantages to purely national situations of tax-integrated groups to be a violation of the freedom of establishment.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) cover the latest on pension fund management costs; the Budget announcement on partially exempt businesses with foreign branches; VAT on e-books; and the decision in Colaingrove.
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
Bruno Knadjian, counsel, Hogan Lovells, reports on the new rules on the deduction of acquisition debt in France
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
