Emily Morris considers the interaction of the substantial shareholding exemption and the reorganisation provisions
Bill Dodwell outlines the main points from the OECD’s draft interest restrictions document aimed at tackling BEPS
Maric Glaser reports back from the International Indirect Tax Conference. All references are to the Principal VAT Directive unless otherwise stated
Louise Harvey, Hans Hack and Luc Cade review the latest developments in EU tax policy debates – is it at last becoming sexy?
Bill Dodwell asks whether it is possible to devise a new, simpler tax system