A wide range
The original TiS legislation was first introduced in 1960 and was designed to prevent arrangements that allowed individu...
International Tax
International Tax
On the blacklist
The EU Council of Finance Ministers has finally agreed the list of non-cooperative jurisdictions.
Brexit – Moving beyond simple slogans
Introduction Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and...
Most popular reads
Latest briefings
Ready, set, go!
We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the f...
The iceberg Budget
The Chancellor had a difficult path to tread in putting together his first Autumn Budget.
Location location location
Development securities: a tale of life before incorporation Development Securities (No 9) Ltd and others v HMRC [2017] ...
Documenting it right
Transfer pricing is widely regarded as one of the most significant and complex areas of tax risk affecting multinational...
A new role
One of the most amazing inventions in recent years is the digital platform.
Virtual presence
In March 2017, the G20 Finance Ministers asked the OECD secretariat to re-establish the Digital Taskforce set up under t...
Square pegs in round holes
Overview In response to the Final Report on Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project, the U...