Does the UK – Italy Treaty violate European law? Reflection in the light of new tax transparent funds introduction

Marco Guerra, LLM University of Milan; LLM Student, King’s College London Alin Fouladvand, MSc Risk and Finance, London School of Economics Introduction On July 17, 2012, the Finance Bill 2012, amending the Corporation Tax Act 2010, introduced the Tax Transparent Fund (hereinafter, the “TTF”), a new authorised collective investment scheme structure. The aim of the … Continue reading Does the UK – Italy Treaty violate European law? Reflection in the light of new tax transparent funds introduction