Features

Regulation
1 April 2015

Stephen Coleclough explains how the tax profession is already regulated

Budget 2015
1 April 2015

Bill Dodwell reflects on the 2015 Budget and considers the highlights of Finance (No 2) Bill

Country-by-country reporting
1 April 2015

Anton Hume and Duncan Nott explain why multinational enterprises will need to raise their game on transfer pricing documentation

Italian voluntary disclosure

Guido Pignanelli and Malachy McLernon explain the Italian 'voluntary disclosure' system

Employment taxes
1 April 2015

Mark Groom looks at some expected changes to employment taxes

BEPS

Stéphane Gelin and Céline Pasquier consider the OECD recommendations for profit split in the context of BEPS

Northern Ireland corporation tax
1 March 2015

Malachy McLernon considers the practical implications for business and tax advisers of the corporation tax bill for Northern Ireland

DOTAS
1 March 2015

Jon Preshaw considers the latest changes to the disclosure of tax avoidance schemes rules

Diverted profits taxation

Alastair Munro and Martin Lambert consider some of the potential problem areas associated with diverted profits tax

Corporate bonds
1 March 2015

Andrew Roycroft considers the impact on QCBs as a result of the recent case of Trigg