COMPLIANCE

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

Most companies are simply not taking the necessary actions to ensure they have reasonable prevention procedures in place, writes Oliver Pumfrey (FTI Consulting).

Graham Samuel-Gibbon and Will Egan (Taylor Wessing) consider HMRC's updated list of double tax treaties and the tax implications for groups with entities in those jurisdictions.

HMRC's revised business risk review process is due to launch on 1 October. Laura Harper (BDO) provides an advance preview.

Sofia Casselbrant-Multala and Dominic Stuttaford (Norton Rose Fulbright) examine the Court of Appeal decision in Rossendale that demonstrates the potential general application of the Ramsay approach, but clearly shows its limits as a means of countering avoidance.

Zoe Andrews (Slaughter and May) takes a first look at the UK draft regulations implementing the EU's cross-border reporting rules.

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions