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CORPORATE TAXES


According to Bridging the divide, a report published by accountancy firm EY, 81% of companies consider that tax risks and controversy will become more important to their business in the next two years.

Icebreaker scheme fails

The Upper Tribunal has upheld the FTT’s decision in Greene King. Vimal Tilakapala and David Stainer analyse the impact of the decision.

The CJEU confirmed that an investment fund with a registered office in the US was entitled to claim an exemption from withholding tax on dividends granted by Poland only to domestic funds. This has implications for EU member states that grant exemptions only to domestic and European funds, writes Philip Baker QC

Helen Lethaby reviews recent developments affecting the City.

Heather Self considers the unusual prominence given to tax issues in the Pfizer bid for AstraZeneca

The CJEU has dismissed as ‘premature and speculative’ the UK government’s challenge to the EU Council decision authorising 11 member states to establish enhanced cooperation towards the introduction of a financial transaction tax. In its decision, the court ruled that it cannot contest elements o

According to the Financial Times (4 May 2014), the proposed takeover of UK-listed drug group AstraZeneca by Pfizer of the US has reignited the debate over tax competition between countries.

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