Philip Kermode is director of Direct Taxation, Tax Coordination and Economic Analysis and Evaluation at the European Commission. In an exclusive interview, he discusses how the Commission’s policies are making life easier for taxpayers doing M&A work, its efforts to iron out the creases caused by national tax policy and the importance of tax in the functioning of the single market.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year