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Unbelievably, we are now firmly into 2018. Knowing that I would have to write this comment piece at about this time of the year; I was racking my brain for inspiration.

Presumptions of distortion of competition following ‘NRA’

Notwithstanding the NRA Judgment, HMRC have twice recently – unsuccessfully – cited a presumption of distortion

Introduction

Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15] on the significant distortion of competition con

Introduction

In the last four years, India has seen a revolution in legislation, through the introduction of a new Companies Act, the Real Estate Regulation Act (RERA), the Insolvency and