Once a tax haven for interest expenses, France has recently experienced a significant tax audit activity in this area. Frédéric Laureau, Partner at EY Law in Paris, outlines what could become the new legislation
Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Allan Cinnamon and Richard Citron, of BDO Stoy Hayward LLP, discuss foreign corporate investment in the UK and the essential role of the international tax specialist
Nick Udal, International Tax Partner and Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward LLP, London, provide us with up-to-date information on the preferred European holding company location
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Robert Verrue, Director-General responsible for Taxation and the Customs Union within the European Commission, outlines the Commission's strategy for tackling tax obstacles in the EU
Chris Morgan, partner in charge and Jonathan Bridges, tax manager, KPMG EU tax group, discuss the ramifications of two recent ECJ cases concerning tax discrimination
Graham Airs, Slaughter and May, describes the workings of the ECJ in relation to tax