Features
Features
For whom the bell tolls
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
Union Budget – sensible yet opportunity Missed
A nation’s Budget should ideally inspire.
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US Comprehensive Tax Reform and the Destination-Based Cash Flow Tax
Efforts to overhaul the US tax system have been the subject of many discussions and countless white papers over the year...
US Tax under Trump – Reduce, repeal and simplify?
US tax reform in 2017? Yes or No?
The new age of tax transparency
Multinationals enterprises (MNEs) have always faced a multitude of different transparency and data disclosure requiremen...
Trends in Managing International Assignments – it’s all about value
As the world of Brexit and Donald Trump continues to dominate the airwaves, it is not surprising that businesses organis...
Switzerland: the ebb and flow of human capital
Everyone loves to talk about Switzerland – a naturally beautiful country sitting at the heart of Europe....
A challenging exercise
Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when the...
Time to devolve
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....