Pippa Booth and Alycia Spitzmueller explain why, even with the base corporation tax rate decreasing, changes in FA 2013 may increase an entity’s effective rate of tax.
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
David Taylor reflects on recent reports on multinational tax planning and the draft Taxation of Regulatory Capital Securities Regulations
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Measures to increase tax transparency will bring the international tax system into the modern age, the UK government declared at the close of the G8 leaders’ summit in Northern Ireland.