Search

Clause 1: Permanent full expensing, etc.

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.

The digital economy has been the subject of much debate in recent years and in November 2017 the government published a position paper on Corporate tax and the digital economy.  The g

The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in the light of information on offshore tax planning released by media organisat