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Anton Hume and Duncan Nott explain why multinational enterprises will need to raise their game on transfer pricing documentation
Alastair Munro and Martin Lambert consider some of the potential problem areas associated with diverted profits tax
Andrew Roycroft considers the impact on QCBs as a result of the recent case of Trigg
Bill Dodwell considers the latest verdict from the European Court of Justice on cross-border loss relief
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
