The Finance Bill has now received Royal Assent bringing to a conclusion the long-running debates on the legislation for the new controlled foreign company and patent box regimes so this month my focus is overseas where there is a real political feel to recent announcements in France and Denmark. Readers may also have seen that Argentina has terminated its tax treaty with Spain with effect from 1 January 2013 another example of politics dominating the tax agenda.
There has also been some activity at the CJEU over the last month most significantly in the long-running FII group litigation.
EU update
Test Claimants in the FII Group Litigation (C- 35/11): I mentioned the recent...
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The Finance Bill has now received Royal Assent bringing to a conclusion the long-running debates on the legislation for the new controlled foreign company and patent box regimes so this month my focus is overseas where there is a real political feel to recent announcements in France and Denmark. Readers may also have seen that Argentina has terminated its tax treaty with Spain with effect from 1 January 2013 another example of politics dominating the tax agenda.
There has also been some activity at the CJEU over the last month most significantly in the long-running FII group litigation.
EU update
Test Claimants in the FII Group Litigation (C- 35/11): I mentioned the recent...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")