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As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as well as between multinationals.

On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services Tax, or ‘DST’ as it is likely to be commonly referred to by the time we go to

Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

I was recently musing about the terms under which Santa’s elves might work.

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

Deep divisions

The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward a new chapter of the OECD Transfer Pricing Guidelines providing guid

Brexit hung over this year’s party conference season like a big black cloud. For pro-Europeans it portended storms ahead and blanketed everything beneath it in a suffocating gloom.

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

Issues for low income taxpayers

This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was set up by John Andrews (then President of the CIOT) as an initiativ

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