A widening divide
Scotland The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be trac...
Scotland The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be trac...
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
A nation’s Budget should ideally inspire.
Efforts to overhaul the US tax system have been the subject of many discussions and countless white papers over the year...
US tax reform in 2017? Yes or No?
Multinationals enterprises (MNEs) have always faced a multitude of different transparency and data disclosure requiremen...
As the world of Brexit and Donald Trump continues to dominate the airwaves, it is not surprising that businesses organis...
Everyone loves to talk about Switzerland – a naturally beautiful country sitting at the heart of Europe....
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...