EDS has scored a victory in the Court of Appeal which, relying very heavily on European Court of Justice (ECJ) case law, has held that outsourced loan arrangement and execution services (in practical terms, representing the contact point between the bank and actual or potential customers) were exempt financial transactions
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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.