Tackling BEPS: Philip Baker QC considers what real success and failure would look like
Tackling BEPS: Chris Sanger examines how some countries are going it alone
Tackling BEPS: Andrew Goodall on current priorities and concerns
Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively
According to the Financial Times (18 July), AbbVie defended plans to shift its tax residence to the UK after agreeing to buy Shire for £32bn and urged US politicians to consider comprehensive tax reform rather than trying to block American companies from moving offshore.
The OECD has released the full version of a new global standard for the exchange of information between jurisdictions.
Jean-Claude Juncker, the new president of the European Commission, has set out his agenda in a document entitled A New Start for Europe: My agenda for Jobs, Growth, Fairness and Democratic Change.
The following draft statutory instruments have been published, they will bring into force double tax treaties previously entered into by the UK.
The OECD Council has approved the contents of the 2014 Update to the OECD Model Tax Convention which will be incorporated in a revised version that will be published in the next few months.
Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City.