Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules
These resources, and further information, can be found on GOV.UK.
International Tax
International Tax
Royalties withholding tax: CIOT responds to consultation
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with...
OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
Most popular reads
Latest briefings
Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a ...
Base Erosion and Profit Shifting (BEPS): CIOT responds to recent OECD work
BEPS Action 7 – Attribution of Profits to PEs The OECD’s Discussion Draft on Additional Guidance on Attribution of Prof...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
EU Disclosure Rules
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory ...
BEPS Action 8: Transfer pricing in relation to Hard-to-Value Intangibles
In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementa...
Hybrids and other mismatch rules – HMRC guidance
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targeted legis...
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...