ANALYSIS

Cutting edge analysis on tax issues.

Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.

Zoe Andrews

Mike Lane

The General Court’s recent state aid decision and the Energy Profits Levy Bill are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

Mark Watterson

Gary Barnett

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

Tasneem Kadiri

Tasneem Kadiri (Women in Tax) explains what the Women in Tax group does and how you can help.

Brin Rajathurai

May Smith

Brin Rajathurai and May Smith (Freshfields Bruckhaus Deringer) explain how pillar two will have an uneven impact on the attractiveness of different target companies and potentially favour certain types of bidders over others.

Kate Rothwell

The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).

Lois Dale

Zita Dempsey

A buyer should not automatically assume a W&I-backed tax deed is appropriate for its transaction, write Zita Dempsey and Lois Dale (Pinsent Masons).

Carla Hoppe

Seven years since its introduction, the HICBC is in need of urgent reform if it is to be fit for purpose, says Carla Hoppe (Wealthbrite).

Angela Fearnside

The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).

Camiel van der Meij

The introduction of the UAE’s first federal corporate income tax regime represents a profound change for companies operating in the Emirates, writes Camiel van der Meij (PwC Middle East).

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