Market leading insight for tax experts
View online issue

OVERSEAS-SUBSIDIARY


The VAT review for May 2022 premium
Card image Bryn Reynolds
Card image Gary Barnett
This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.
11 May 2022
A tale of two companies in two cities: the CJEU’s ruling on fixed establishment in Berlin Chemie premium
Card image Karen Killington
Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.
27 April 2022
The FII group litigation: the end of the beginning or the beginning of the end? premium
Card image Cristiana Bulbuc
Card image Lee Ellis
The Supreme Court has handed down its third judgment in the long-running FII GLO case. Lee Ellis and Cristiana Bulbuc (Stewarts) consider how we got here and what this means for taxpayers with unresolved issues concerning overseas dividend taxation.
3 September 2021
Transfer pricing guide to cash pooling arrangements premium
Card image Daniel J. Pugh John W. Lamszus Selena Schneider
Selena Schneider, John W. Lamszus and Daniel J. Pugh (Crowe) provide a guide to this common treasury management tool used by multinationals to efficiently manage cash and reduce process and transaction costs. 
16 June 2020
UK SMEs expanding overseas through a local subsidiary
Card image Adam Kefford
Card image Daniel Sladen
What are the key tax issues for a UK SME establishing an overseas subsidiary? Adam Kefford and Daniel Sladen (PKF-Francis Clark) report.
2 August 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
T Pawar v HMRC
24 September 2025
MBP Europe Ltd v HMRC
24 September 2025
Circleplane Ltd v HMRC
24 September 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
P Collingwood v HMRC
17 September 2025
UK-Vietnam tax treaty updated
10 September 2025
Copyright © 2025 LexisNexis
Top