The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.
Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.
The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter.
The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).