At Baker Botts since 2014, Graham Brough provides advice on the tax aspects of corporate acquisitions and disposals (public and private) ; tax advantaged investments ; share based incentive plans and other employee benefits ; private equity investments ; cross-border investment structuring and tax planning ; domestic and international joint ventures ; reorganizations and demergers ; property developments and investments ; value added tax ; capital market transactions ; banking and structured finance. Mr. Brough is a Solicitor of the Senior Courts, and a member of the Chartered Institute of Taxation.
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Following an investigation opened in October 2017, the European Commission ("EC") has concluded that the UK’s policy (from 2013-2018) of allowing total or partial exemption for non-trading finance profits from the UK Controlled Foreign Company ("CFC") rules in part constituted unlawful State (...)
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Last year, the European Commission opened formal EU State aid investigations into specific cross-border tax arrangements relied on by Apple (in Ireland), Starbucks (in the Netherlands), Fiat Finance and Trade, and Amazon (both in Luxembourg). On 21 October 2015, the Commission announced that (...)
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