Interesting cap
The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5...
International Tax
International Tax
The certainty of uncertainty
Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for...
Ready for action
The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5...
Most popular reads
Latest briefings
BEPS fireworks
By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) p...
Spiced up exchange
No one knows the true scale of tax evasion.
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...
Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business leaders sho...
Deductible relationships
A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan.
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...