Chris Morgan (KPMG) provides a review of recent global developments, including: the diverted profits tax; updates from the OECD; the FII GLO High Court decision; ECOFIN, and tax news from Japan, Brazil, Norway and Luxembourg.
Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Paul Radcliffe reports on the revised deadline to reach agreement for changes to the EU Savings Directive
By Kate Alexander