Today, the European Commission has published the non-confidential version of the decision adopted on 26 October 2017 to open an in-depth investigation into a UK scheme that exempts certain transactions by multinational groups from the application of UK Controlled Foreign Company rules targeting tax avoidance.

The Commission is investigating concerns that the scheme may allow certain multinationals to pay less UK tax, in breach of EU State aid rules. The opening of an in-depth investigation gives the UK and interested third parties an opportunity to submit comments. It does not prejudge the outcome of the investigation. 

Commission decision


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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