Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules
These resources, and further information, can be found on GOV.UK.
These resources, and further information, can be found on GOV.UK.
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 published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a ...
BEPS Action 7 – Attribution of Profits to PEs The OECD’s Discussion Draft on Additional Guidance on Attribution of Prof...
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory ...
In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementa...
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targeted legis...
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...