COMPLIANCE

Greig Simms

There are some imminent deadlines for the corporate interest restriction rules that groups may need to consider before Easter, explain Greig Simms and Chris Lallemand (Mazars).

Thomas Dick

Thomas Dick (DLA Piper) examines the IRS’s recent revocation of US tax-exempt status for numerous UK charities, and explains the steps affected UK charities can take to reinstate their status.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.

Karen McGrory

Karen McGrory (BDO) answers a query on the tax issues facing large multinationals when its employees travel internationally within the group.

A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.

Helen Lethaby

Helen Gunson

The UK is pushing ahead with an interest barrier, following BEPS Action 4. Helen Lethaby and Helen Gunson (Freshfields Bruckhaus Deringer) examine the new UK rules which include some nasty tweaks to the OECD recommendations.

Mark Middleditch

Mark Middleditch (Allen & Overy) examines the themes that have dominated 2016 for the City, including the anti-hybrid rules brought on by the UK’s enthusiasm for BEPS, and looks at 2016’s case law, which shows that HMRC continues its run of success in defeating tax avoidance schemes.

A non-confidential version of the Commission’s ‘McDonald’s’ decision has been published, reports Pierre-Régis Dukmedjian & Alejandro Dominguez (Simmons & Simmons Luxembourg LLP).