Luigi Macioce reports on Italy’s new ‘Google tax’
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Sjoerd Douma & Bob van der Made, PwC, set out the key proposals.
Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.
Michael Anderson and Samantha Wilson examine the recent High Court ruling on Prudential, the test case in the CFC and dividend GLO.
Following the meeting of the EU Code of Conduct Group to discuss whether the UK’s patent box regime constitutes ‘harmful tax competition’, Carmen Aquerreta asks if this is the case, and considers what happens next.
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The monthly review by Chris Morgan examines two important developments in the EU, and the contrasting approaches to tax reform taken by Argentina and Portugal.