By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker (GIFTTM) 2018 exposes the need for tax payers and tax authorities to pay att
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.
As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transformed by the digital revolution: changing how they buy goods and services and
It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” agenda.
A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU countries essentially outlines issues that will arise in relation to customs
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications for VAT rules for goods and services trade between the UK and EU member states’
In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/17) effectively held that a company wholly
Having looked previously at the recently introduced GST law, an overview of India’s direct tax system, and the key features of the taxation of property, I now turn to certain aspects of the taxatio
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD (C-132/16)
