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Practical points 2019 - International taxes

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to international taxes, including: base erosion profit shifting (BEPS), common reporting standard; double tax agreements; FATCA and transfer pricing. These brief practical points are published each month in the faculty's magazine TAXline.

Any groups that are potentially affected by the European Commission ruling will need to consider whether to make their own appeal against the European Commission decision. If they have different grounds of appeal to those put forward by the UK government then they may not be able to rely on those. Professional advice will need to be taken to fit the current situation to the particular facts and circumstances of the group.

Contributed by Ian Young