IN BRIEF

The OECD’s ‘unified proposal’ is an important shift away from the arm’s length principle, towards unitary taxation with formulary apportionment which would finally align multinationals’ taxable profits with the location of their real economic activity. 

BIAC does not for a moment underestimate the difficulty of reaching a broad and deep agreement on pillar one. 

Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.

We knew that EU tax developments would start rolling in fast in the autumn. But what a pace!

HMRC's views on goodwill and the sale of businesses were roundly rejected in a recent tribunal decision.

In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.

Notwithstanding this week’s decision from the Supreme Court, is it possible that Parliament could run out of time to pass the legislation needed for an April 2020 start?

Labour’s John McDonnell confirms that a focus will be on tackling ‘enablers’ of tax avoidance ‘like the big accountancy firms’.