The OECD announced the approval of the 2010 versions of its model tax convention, transfer pricing guidelines and report on the attribution of profits to permanent establishments.
Catherine Robins considers the impact for employers of the income tax and national insurance changes announced in the emergency Budget
Stuart Chalcraft on investment trust companies
Michael Bird on CFCs
Graham Airs on foreign branch profits
Ashley Greenbank on capital distributions
Mark Middleditch on the bank levy
Chris Morgan provides a global update
Anneli Collins looks at how corporate tax policy could evolve in the next few months
The Qualifying Oil Fields Order, SI 2010/1899, extends the definition of an ultra high pressure/high temperature oil field and sets the amount of the total field allowance available for such fields.