Jonathan Cooklin (partner) and Dominic Foulkes (associate) of law firm Davis Polk comment on the current trend of US corporate inversions.
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Tackling BEPS: Donald L. Korb and S. Eric Wang provide a US perspective
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.