Global actions
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...
Large Corporate
Large Corporate
The dawn of the multilateral convention
On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project ...
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Managing global compliance
Many employers incentivise their employees by issuing share awards, such as Stock Options and Restricted Stock Units....
Keeping aware of red flags
Overview of the disclosure facility On 10 January 2019 HMRC launched a new disclosure facility called the Profit Divers...
Seeing the full picture
Introduction Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatche...
The long and winding road
Post-Brexit trading models – the long and winding road! ‘A cold coming we had of it /Just the worst time of the year / ...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
Changing the scope
In his October Budget, the Chancellor effectively narrowed the scope of entrepreneurs’ relief and its attractive 10% tax...
The State aid journey
State aid, tax and Brexit State aid and tax has dominated news relating to multinationals in the past few years, and fo...