Maximise the value, minimise the tax compliance risk
By highlighting over US$50 trillion worth of tax base assets at stake, Brand Finance’s Global Intangible Finance Tracker...
Tax voice
Tax voice
EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
Caribbean Tax Authorities – embracing change
As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transfo...
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A look at the social investment tax relief
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” ...
What if there is no Brexit deal – Part 2
A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU ...
What if there is no Brexit deal
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications fo...
The status of Local Authority Trading Companies (LATCs) and similar wholly owned entities
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...
Taxation of salaried individuals in India
Having looked previously at the recently introduced GST law, an overview of India’s direct tax system, and the key featu...
Planning gain agreements
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...