Another interesting op-ed on the Marks & Spencer case [previously blogged here and here]: in today’s Wall Street Journal, Solomon on Corporate Taxes, by Guy Brannan (head of Linklaters’ tax practice in London):

It is unusual for a court decision on a tax issue to feature on television news and prompt front-page headlines in the press. However, last week’s European Court of Justice (ECJ) ruling concerning an appeal by U.K. retailer Marks & Spencer was no ordinary case — billions of euros and the sovereignty of tax authorities were at stake. Even after reading the decision many tax experts were left wondering which side had won. In effect, both sides can claim a partial victory, but the story seems set to run and run.