EU Round Up monitors EU developments in the field of
taxation. Relevant
cases are tracked from referral to judgment stage and
the potential
Irish implications of the cases are scrutinised.
In this edition our review includes the Advocate General's
Opinion in the Marks and Spencer cross border loss relief
claim and also the Andersen judgment on
insurance outsourcing . The Savings Directive and its
relationship with
the Interest and Royalties Directive is also reviewed.
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