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In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxembourg to McDonald’s.

Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres and delivery business and Amazon Web Services, which provides consultancy and U

How well-run boards make decisions has changed dramatically over the last decade.

The US transfer tax system is composed of three taxes – gift, estate, and generation-skipping tax.

Back to the future 

I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-joining to the firm after nearly four years as Global Head of Tax

My previous articles were on India’s new GST law and the direct tax system. This article reviews certain aspects of the tax law relating to property, i.e. real estate. 

Introduction

Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 average of approximately 35%), with each contributing about half therei

Successive UK governments have been clear about their goal of increasing and encouraging tax transparency and this trend for greater transparency is also reflected in the agendas and action plans o

Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments throughout Europe.

Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) highlighted the importance of the steps being taken internationally t