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DOUBLE-TAXATION


International review for April 2021 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
28 April 2021
Finance Bill 2021: hybrid mismatch rules version 2.0 premium
Card image Claudine Fox
Card image Nick Evans
The UK hybrid rules impose double taxation as currently enacted, explain Nick Evans and Claudine Fox (Baker McKenzie). Changes will be made, but do they go far enough?
8 April 2021
International holding structures: are they structurally sound? premium
Card image Aaron Mehta Creina Kane Jenni Bullivant
Jenni Bullivant, Creina Kane and Aaron Mehta (PwC) reflect on the host of international tax issues and complexities associated with international holding structures as a consequence of the continually changing external landscape. 
26 March 2021
The three Ps of pillar one premium
Card image Mark Bevington
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals. 
7 October 2020
AXA v Genworth: gross misunderstandings? premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) reviews a recent High Court case on the meaning of a gross-up clause in a share purchase agreement.
23 September 2020
Tax and the City review for September 2020 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2020
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
Tax and the City review for June 2020 premium
Card image Mike Lane
Card image Zoe Andrews
Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.
9 June 2020
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
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