Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
Features
Features
A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increase revenue...
Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016....
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La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case...
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mobile emplo...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be...
Valentine’s day VAT
The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London....
EU sexy tax policy
The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver be...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...