With lower rates and less complexity, the tax systems of the newer EU economies have added to the
pressure on the Union's older members to act. Three of those, Spain, Germany and the Netherlands, have roused themselves and will soon introduce reforms. Claire Jones and Catherine Snowdon find out if the plans are bold enough to compete with EU colleagues
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap