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Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad

In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,

In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin

We have recently published guidance on our websites to help our members and students understand when they might be classified as an ‘intermediary’ under the UK’s regulations which bring int

The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes

The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals by the Inclusive Framework to address the challenges of the digitali

The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for the UK’s network of double taxation agreements for the coming year.