FATCA affects the operations of most UK funds. Andrey Krahmal provides a summary
Emma Hardwick considers the point during sale negotiations at which a target may lose the ability to surrender or receive group relief
Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
David Whiscombe (BKL Tax) reports on the controversial new rules in this year's Finance Act in light of HMRC's new guidance.
Jayne Newton takes a look at where we are now on the new ‘global FATCA’,
Tackling BEPS: Donald L. Korb and S. Eric Wang provide a US perspective
Tackling BEPS: Philip Baker QC considers what real success and failure would look like
Tackling BEPS: Chris Sanger examines how some countries are going it alone
Tackling BEPS: Andrew Goodall on current priorities and concerns
Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively