Archive | May, 2014

How can BEPS “succeed” without clear definitions?

I was struck by the comments sent by CFE to the European Commission, Parliament and Council as Europe votes in the European  elections over the next few days, about the need for clarity in tax law. I quote their comment in full: “1. Tax must be in the law The law will have to decide […]

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Pfizer and Astra Zeneca – the spirit of the law

I’ve spoken this week at the Praxity conference in Heidelberg and had a number of discussions there about the Pfizer bid for Astra Zeneca. The structure of the bid is to create a Topco which has a US listing (presumably to avoid flow back of shares) and US headquartered, with a UK corporate registration and […]

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