On 2 April 2019, the European Commission (the "Commission") concluded that the group finance company exemption from the UK's controlled foreign company ("CFC") regime, in respect of finance income
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Daniel M H Herde and Lene Bergersen of Deloitte Norway explain the Court of Appeal judgment in PRA Group Europe AS v Staten v/Skatteetaten. The team acted as legal counsel for the taxpayer in the court proceedings.
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