HMRC’s updated guidance on the treatment of profits arising within, and distributions from, US LLCs is unsatisfactory in a number of respects, write Sebastian Prichard Jones and Andrew Crozier (Macfarlanes).
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including: the implications of the Supreme Court's judgment in Anson and the Court of Appeal's second decision in BT Pension Scheme; the Corporate Tax Reform Act III in Switzerland; tax reform in Austria; proposed new corporate tax rules in Luxembourg; and tax changes in Greece.
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