REFORM

Helen McGhee

Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.

Joel Kara

Meenakshi Iyer and Joel Kara (BDO) review the outcome of the consultation on reforms to the UK’s transfer pricing, permanent establishments and diverted profits tax rules.

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.

What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)

Chris Morgan

Chris Morgan reviews recent developments in the international arena, including: the cross-border group relief infringement proceedings which the EC has brought against the UK; the amendment to the Parent-Subsidiary Directive; the 2014 Budget in India; corporate tax changes in Japan; and updates from Poland and Sweden on proposed CFC rules and corporate tax reform respectively

Paul Howard

HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.

Helen Lethaby

Helen Lethaby reviews recent developments affecting the City.

Chris Morgan

Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals