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US-TAX-POLICY

Donald L Korb

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Andrew Solomon

During Trump’s second presidential term, the spectre of tax cuts expanding the US federal budget deficit will fuel fierce debates between fiscally conservative and ‘pro-growth’ Republicans, write Donald L Korb and Andrew Solomon (Sullivan & Cromwell).

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Tanja Velling

Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).

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Tim Sarson

The tax policies of President-elect Trump and the new European Commission are among the recent developments reviewed by Tim Sarson (KPMG).

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Kyle Rainsford

In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).

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Constantine Christofi

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David Goldberg QC

Recent cases concerning the application of double tax treaties have seen the courts striving for common sense outcomes, write Constantine Christofi (RPC) and David Goldberg KC (Gray’s Inn Tax Chambers).

Residence and the UK/USA double tax treaty.

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Heather Self

In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.

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Miles Humphrey

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Mark Saunderson

Mark Saunderson and Miles Humphrey (Deloitte) examine what has happened since the Tax Cuts and Jobs Act was passed.

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Tim Sarson

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

Donald L Korb

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Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) examine the result of the year-long US tax reform effort, the Tax Cuts and Jobs Act of 2017.

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Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

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Rupert Shiers , Laura Hodgson

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Mandatory agent registration: what we know so far

Jane Mellor

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Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

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