United Kingdom


  • Service: Tax, Corporate Tax
  • Type: Business and industry issue
  • Date: 12/08/2014

Tax Journal Article – International Briefing July 2014 

This month the Court of Justice of the European Union (CJEU) has held a hearing to consider infringement proceedings against the UK brought by the EC. This relates to the UK cross-border group relief legislation. Also at the EU, an amendment to the Parent-Subsidiary Directive on hybrids has now been formally adopted.


Further afield, India has held its first Budget following the recent change in government. The Japanese government has also announced its intention to reduce the corporate tax rate and expand the taxable base. There are also brief updates regarding the developments mentioned last month in relation to Sweden and Poland.

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