United Kingdom


  • Service: Tax, Corporate Tax
  • Type: Business and industry issue
  • Date: 02/10/2013

Tax Journal Article - International Briefing September 2013 

 In the EU this month, we have seen an important advocate general opinion in the third reference to the CJEU in the Franked Investment Income Group Litigation. We have also seen an obstacle thrown in the path of the current plans to introduce an EU financial transaction tax with the publication of a legal opinion suggesting those plans are contrary to EU law. Further afield, in Argentina, legislation has been brought in very quickly which could impact multinational groups with investments there. By contrast, in Portugal the government is consulting on tax reform proposals which will generally make the country more attractive to overseas investors if implemented.

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