IN BRIEF

Views on recent developments in tax.

Zoe Wyatt

Tom Wesel

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.

Peter Vaines

Can a discovery become stale, and therefore unable to support a discovery assessment, if made after too long a delay?

The mechanics of the taxation of partnership profits are in principle simple – deceptively so.

Paula Tallon

Brexit: the impact on SMEs, by Paula Tallon (Gabelle).

Peter Clements

Brexit: the impact on multinationals, by Peter Clements (Freshfields Bruckhaus Deringer).

Etienne Wong

Brexit: the impact on VAT, by Etienne Wong (Old Square Tax Chambers).

Paul Morton

Large businesses might wish to consider establishing a cross-functional ‘Brexit’ committee to monitor developments and plan for risks, suggests Paul Morton (RELX).

Wendy Walton

Brexit: the private client perspective, by Wendy Walton (BDO).

The European Commission’s Anti-Tax Avoidance Directive shows that the Commission clearly doesn’t trust member states of the EU to implement the OECD’s BEPS 2015 recommendations, write Zoe Wyatt & Tom Wesel (Milestone International Tax Partners).