CROSS-BORDER

Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) review the operation of the draft rules and speculate on their implementation.

Matthew Fleming

Chris Leigh

Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance.

David Rudling

An adviser explains the EU proposed cross-border B2B VAT rules to Peckham’s most famous resident. David Rudling (LexisNexis) listens in.

Irina Maslova

Philippe Gamito

Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.

James Tryfonos

Eloise Walker

Eloise Walker and James Tryfonos (Pinsent Masons) provide a guide to the potential tax pitfalls in respect of interest rate swaps.

Martin Shah Hatice Ismail Gary Barnett

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

Nigel Barker Jenny Tevlin Annis Lampard

Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.

Donald L Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) review the challenges facing the Trump administration’s efforts to enact a comprehensive overhaul of the US tax code.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Simon Whitehead

Peter Stewart

Simon Whitehead and Peter Stewart (Joseph Hage Aaronson) review the recent decision in Six Continents, which considers what foreign profits should receive credit at the foreign nominal rate following an earlier ruling of the CJEU in the FII group litigation.

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