This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:
- Azerbaijan: New transfer-pricing and anti-avoidance rules.
- France: Restrictions on Mergers Directive unlawful.
- Germany: pre-2016 loss set-off rules on change of company ownership held to be unconstitutional.
- Russia: new rules for claiming treaty relief.
- United Kingdom: tax treaty passport scheme extended.
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