No breach
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
International Tax
International Tax
Assessing Amazon
Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres an...
Stacking the odds
How well-run boards make decisions has changed dramatically over the last decade.
Most popular reads
Latest briefings
Sparking changes
Back to the future I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-jo...
The scope of the rules
The US transfer tax system is composed of three taxes – gift, estate, and generation-skipping tax.
Taxation of Property in India
My previous articles were on India’s new GST law and the direct tax system.
India’s Direct Tax System
Introduction Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 ave...
European delights
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
Clear views
Successive UK governments have been clear about their goal of increasing and encouraging tax transparency and this trend...
Transfer window
Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) h...