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
Jenny Doak examines the two sets of provisions in FA 2013 intended to prevent corporate groups from accessing ‘unrealised’ losses from unrelated parties
Robin Walduck and Peter Scholes explain the need for tax input into the decisions groups are taking on UK GAAP conversion.