Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to ...
International Tax
International Tax
DAC6 guidance for CIOT and ATT members and students
We have recently published guidance on our websites to help our members and students understand when they might be class...
Double taxation treaties stakeholder review 2020/21: CIOT input
The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for...
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OECD Blueprints for Pillars One and Two to address the challenges of digitalisation of the economy: CIOT response
The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals b...
Hybrid and other mismatches regime: proposed changes
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government ...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deductio...
Expansion of the Trust Register: consultation responses
The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Dire...
Review of Double Taxation Treaties 2019/20: CIOT responds to the Stakeholder Consultation
Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming ...
Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from th...
Addressing the tax challenges of the digitalisation of the economy
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of t...