The dawn of the multilateral convention
On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project ...
International Tax
International Tax
Seeing the full picture
Introduction Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatche...
The long and winding road
Post-Brexit trading models – the long and winding road! ‘A cold coming we had of it /Just the worst time of the year / ...
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The State aid journey
State aid, tax and Brexit State aid and tax has dominated news relating to multinationals in the past few years, and fo...
Maximise the value, minimise the tax compliance risk
As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as...
Regular review
Domicile: a difficult question The law of domicile is not tax law at all – but as most practitioners will be aware, an ...
A radical departure
On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services T...
Maximise the value, minimise the tax compliance risk
By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker...
The arm’s length principle under pressure?
Deep divisions The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward ...
Caribbean Tax Authorities – embracing change
As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transfo...