ANALYSIS

Cutting edge analysis on tax issues.

The new directive makes important changes to the regime for resolving double taxation disputes, write Liesl Fichardt and Chintan Chandrachud (Quinn Emanuel Urquhart & Sullivan).

Maya Forstater

Maya Forstater (Center for Global Development) examines the accuracy of the studies claiming that addressing transfer price manipulation could generate huge sums of revenue for developing countries.

Tim Sarson

Tim Sarson (KPMG) provides your monthly guide to the latest international tax developments that matter.

Sara Luder

Kyle O'Sullivan

The Finance Bill proposes a number of changes to the substantial shareholdings exemption. Sara Luder and Kyle O’Sullivan (Slaughter and May) investigate.

Eleanor Thompson

Matt Parkes

VAT is being introduced in the GCC. Eleanor Thompson and Matt Parkes (Deloitte) assess the changes and challenges ahead.

Katya Vagner

Andrew Goldstone

Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.

Sam Mitha CBE

Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.

Carine Epardaud

Karen Killington

Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.

David Smith Economics expert

Philip Hammond is under pressure to announce a significant increase in spending in his 22 November Budget. He will seek to ensure that any rise is matched by additional revenues, as David Smith reports.