The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Large Corporate
Large Corporate
Building a defence
The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from...
Continuing action
BEPS Update The G20 and OECD’s Base Erosion and Profit Shifting project was put in motion by the G20 in November 2012....
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Process in place
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
A mostly modest affair
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
New remedies
When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution ...
Making it public
There’s little doubt that public country-by-country reporting is an emotive topic for tax campaigners....
Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...