Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...
De Beers: the case law test De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) 5 TC 198 is often quoted as auth...
Will Brexit impact on the co-operation between HMRC and European tax authorities in cross-border disputes? A notable f...
One of the oft-repeated phrases whenever international corporate taxation comes up is ‘tax should be based on economic a...
The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business Visitors ...
In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder...
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...
One of the great desires of the European Commission is to take control over corporate taxes across the European Union....
In twenty years of working in transfer pricing I cannot remember a time when the subject commanded as high a profile as ...
Since being elected in 2014, the intention of the Modi Government has been to promote India as an attractive business de...