A round up of other news this week.
On 7 June the final text of the amendment to EU Directive 2016/1164 – Anti Tax Avoidance Directive 2 (ATAD2) - was published in the Official Journal of the European Union. ATAD 2 relates to hybrid mismatches with third countries.
The Upper Tribunal has published its decision in Henderson Investment Funds v HMRC, confirming the FTT’s earlier finding that the SDRT exemption for pro-rata in specie redemptions of units is all or nothing.
Thailand has joined the OECD’s Inclusive Framework on BEPS.
The Tax Matters Digest consultation tracker for June can be found here.