The government announced that the UK ‘is the first country in the world [out of 44 countries] to formally commit to implementing the new country by country reporting template’, which was unveiled as part of the OECD’s first seven recommendations on base erosion and profit shifting (BEPS), which t
The OECD has released the full version of a new global standard for the exchange of information between jurisdictions.
Avoidance scheme with QCBs
Bill Dodwell gives his view on the latest phase of the Fair Tax Mark and its application to multinationals
Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
Helen Lethaby reviews recent developments affecting the City.
Peter Vaines comments on the operation of CGT on non-residents and ATED
Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits