Andrey Krahmal reports on a US change to tax law which is favourable to venture capital and private equity investors.
The European Commission has required the Netherlands to abolish a corporate tax exemption for six seaports, following an in-depth state aid investigation.
The European Commission has published a summary of the responses received to its consultation on options for requiring further disclosure of corporate tax information at EU level, which ran from June to September 2015.
The Protocol amending the UK/Germany Double Taxation Convention, signed on 17 March 2014, entered into force on 29 December 2015, and has effect in Germany in respect of taxes levied for periods beginning on or after 1 January 2016, and in the United Kingdom for any financial year beginning on or
Jeanette Zaman (Slaughter and May) considers the draft legislation on hybrid mismatch arrangements and discusses their application to commercial transactions and the potential significance of the imported mismatch rules.
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.
The US House Ways and Means Subcommittee on Tax Policy, alongside the Senate Finance Committee, held hearings on 1 December on international tax covering: the implications for US tax policy and US-based companies of the outcome of the OECD’s BEPS work, EC state aid investigations and ways to succ
The EC on Monday 14 December confirmed that it has requested more information in its ongoing investigation into whether Irish tax rulings granted to Apple constituted illegal state aid.
Pascal Lamy (The Jacques Delors Institute) and Hafiz Choudhury (The International Tax and Investment Center) set out recommendations to help ensure that global tax and trade rules are supportive of each other and continue to promote trade and investment in an open system.