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Profit Fragmentation: transfer pricing for SMEs?

New legislation to tackle profit fragmentation was first proposed at Autumn Budget 2017.

The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up?

On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project took effect in the UK.

In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three broad direct tax challenges associated with digitalisation.

State aid, tax and Brexit

State aid and tax has dominated news relating to multinationals in the past few years, and for UK based tax practitioners never more so than in relation to the E

Post-Brexit trading models – the long and winding road!

‘A cold coming we had of it /Just the worst time of the year / For a journey, and such a long journey / The ways deep and the w

Introduction

Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in international tax rules to artificially shift profits to low or