Corporate Tax
HMRC releases new GAAR guidance
Europe ups ante on tax transparency as Luxembourg succumbs; Austria may follow
Tax Disputes
Ireland wins ECJ case on VAT grouping
UK Supreme Court hears HM Revenue & Customs v Marks and Spencer case
Indirect Tax
EU rejects plan to boost flagging emissions trading market
Updated EU trade defence mechanisms need to do more to protect importers
Compliance Management
Dutch taxpayers get relief from filing tax returns
US budget aims for better tax compliance through electronic filing