ANALYSIS

Cutting edge analysis on tax issues.

Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.

Donald L Korb

Andrew Solomon

Andrew Solomon and Donald L. Korb (Sullivan & Cromwell) discuss the recent US Treasury regulations on two of the US tax reform’s most significant provisions.

Helen Coward

Practitioners should take care when drafting contracts where the date of disposal may be of significance, writes Helen Coward (Charles Russell Speechlys).

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

Donald L Korb

Andrew Solomon

Andrew Solomon and Donald L. Korb (Sullivan & Cromwell) discuss the recent US Treasury regulations on two of the US tax reform’s most significant provisions.

Richard Doran

Nicola Hine

Richard Doran and Nicola Hine (KPMG) examine a recent decision of the Upper Tribunal on the application of TMA 1970 s 114 that appears to sit awkwardly with the Court of Appeal’s judgment in Archer.

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) provides the monthly update on the latest tax developments affecting private clients.

Sarah Daley

Peter Dylewski

Businesses and their advisers should consider the potential implications for VAT treatments on the provision of technology platforms following the UT decision in BlackRock, write Peter Dylewski and Sarah Daley (KPMG).

Allen Tan Tom Roth Kate Alexander

Whether the OECD can muster the political support necessary to deliver a reform package remains to be seen, write Tom Roth, Kate Alexander and Allen Tan (Baker McKenzie).

Maya Forstater

Maya Forstater (The Centre for Global Development) considers the draft standard on tax and payments to governments, which includes public country by country reporting.

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