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International Round-Up

Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world

 
Chris Morgan Head of International Corporate Tax at KPMG in the UK rounds up the latest developments in the international tax world
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Disguised interest and transfers of income streams
 
There has not been much of a summer break for the HMRC team working on the proposals to introduce principles-based anti-avoidance legislation in the areas of disguised interest and transfers of income streams. There have been workshops during August and September to discuss the latest plans.
 
I talked about the 31 July technical note on disguised interest...

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