Large Corporate

David Hughes consides the importance of directors meetings in relation to the determination of where a company is resident
Corporate residence
1 March 2017

David Hughes considers the importance of directors meetings in relation to the determination of where a company is resident

People mean profits – Profit allocation
Profit allocation
1 February 2017

Bill Dodwell examines the rules regarding the profit allocation of international corporations

Increasing the burden – Corporate interest
Corporate interest
1 February 2017

Liz Hughes and Alastair Munro provide an overview of the new corporate interest restriction

Adding up the interest-Interest deductibility
Interest deductibility
1 January 2017

Bill Dodwell provides guidance on what the new rules on corporate interest will mean for large companies

Adjusting the masterplan – Corporation tax
Corporation tax
1 November 2016

Bill Dodwell considers the latest proposal for a CCCTB

BEPS and online business
1 November 2016

Meenakshi Iyer and Aron Elsey look at the effect of BEPS on online business models

Building blocks – State Aid
State Aid
1 October 2016

Bill Dodwell considers the application of state aid rules in recent incident

Global transparency – Country-by-country reporting
Country-by-country reporting
1 October 2016

Andrew Cousins provides guidance on what needs to be considered when advising businesses on the impact of country-by-country reporting

Patent box
1 September 2016

Rob Durrant-Walker considers the changes to note and action for both ‘old’ and ‘new’ patent box regimes