Michael Anderson and Kelly Stricklin-Coutinho of Dorsey & Whitney report on the recent decision of the UK Court of Appeal in the Thin Cap GLO and discover that the UK’s thin capitalisation rules may be at odds with the rest of Europe.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.