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CORPORATION TAX


Ian Brimicombe on the difficult balance the Budget strikes

Simon Whitehead summarises the latest decision in the Marks & Spencer cross-boarder group relief case

Alex Chadwick and James Smith explain the new procedure for treaty relief claim

Your impartial need-to-know guide to the coalition Government's emergency Budget

David Haworth and James Hollis review the existing jurisprudence and argue that HMRC may have overstepped the mark

Simon Groom gives an overview of the corporate venturing scheme

Have the OECD Guidelines changed the transfer pricing landscape? Is comparability analysis reliable? These questions amoungst others are debated by Erica Howard, Jonathan Levy, Shiv Mahalingham and HMRC's Richard Thomas in a Tax Journal round table

Kirsten White on whether advanced pricing agreements are the only way to resolve international issues

Paul Morton on tax competitiveness

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