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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

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

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

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