ANALYSIS

Cutting edge analysis on tax issues.

Michael McGowan Andrew Thomson Emma Hardwick

Michael McGowan, Andrew Thomson and Emma Hardwick (Sullivan & Cromwell) review Action 6 of the BEPS report.

Alison Lobb

Alison Lobb (Deloitte) considers the permanent establishment threshold and the consequences for cross-border trading.

Tom McFarlane

Tom McFarlane (Alvarez and Marsal Taxand UK) presents an overview of Action 13.

Jason Collins

Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.

Karl Kellar

Lori Hellkamp

Karl Kellar and Lori Hellkamp (Jones Day, Washington, USA) review the US response to the BEPS report.

Jim Harra

Jim Harra, HMRC's Business Tax Director General, explains HMRC's involvement and future activities on BEPS.

Robert Langston

Robert Langston (Saffery Champness) provides guidance on the related UK tax issues.

Leonard Ng Chris Brause Will Smith Stuart Pibworth

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Peter Kiernan

Manraj Somal

Following HMRC’s recent consultation paper and proposed response document and draft legislation ahead of the Autumn Statement, Peter Kiernan and Manraj Somal (KPMG) answer questions on plans to make corporations criminally liable for tax evasion.

Gregory Price

Gareth Miles

Gareth Miles and Greg Price (Slaughter and May) consider what the abolition of relief for acquired goodwill tells us about UK corporate tax policy-making and look at the practical implications for commercial transactions.

Go to page of 454