Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
Large Corporate
Large Corporate
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...
Most popular reads
Latest briefings
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Just plug in the numbers
Country-by-country reporting was officially incorporated into the OECD’s transfer pricing documentation guidance when th...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
Valentine’s day VAT
The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London....
EU sexy tax policy
The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver be...
