Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.
The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.
Next month sees the introduction of a new, modernised Union Customs Code. Caroline Barraclough and Emma van Doornik (Deloitte) consider what that means in practice.
Chris Morgan (KPMG) reviews the latest developments in the international tax world.
Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
Michael Thomas (Pump Court Tax Chambers) looks at the rules introduced in the recent Budget intended to ensure that profits from a trade dealing in or developing UK land are always chargeable to UK corporation tax or income tax.