United Kingdom: Tax Treaties

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Article
European Commission's Tax Simplification Package And The Future Of The Unshell Substance Tests
The European Commission has adopted a tax simplification package that abolishes withholding taxes on cross-border payments and modernises key direct tax directives. For private capital managers, the most significant development may be the formal withdrawal of the controversial Unshell Directive, though substance requirements remain on the regulatory agenda in a different form.
United Kingdom Tax
M
Macfarlanes LLP
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