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At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Directive and Trust Registration Service. 

The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from the digitalisation of the economy which focuses on Pillar Two and sets

Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming year and invites stakeholders to input into this.

The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan, becoming known as BEP

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra

HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.

On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.

The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with the OECD and the EU Commission, as well as with the UK government since then

These resources, and further information, can be found on GOV.UK.