Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations practice review recent developments concerning HMRC's rights to assess closed years
John Henshall and Miles Unwin, Partner and Senior Manager with Deloitte, consider whether UK transfer pricing legislation can apply to transactions between two companies with common shareholders
Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts
Doug Sinclair, Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group, sets out HMRC's focus on Labour Providers
In the second of a two-part article, Richard Rolls and Alison Hughes, KPMG LLP, look at how the Finance Act 2008 will affect share incentives for internationally mobile employees