Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Helen Lethaby reviews recent developments affecting the City.
Abigail McGregor asks whether the financial transaction tax is on the rocks again
Helen Lethaby reviews recent developments, including the revised code of practice for banks, corresponding adjustments, corporate debt and derivatives, and the EU financial transaction tax.