Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary
Continuing the series of articles on insolvency and tax, Mike Bacon and Barry Potter of KPMG LLP outline the key corporate tax issues to be addressed when dealing with debts in formal insolvency procedures
Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
Adam Craggs, solicitor with Reynolds Porter Chamberlain LLP (Tax Litigation team), discusses the Special Commissioners' decision in Shell UK Ltd v HMRC1
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India
Kit Dickson, of KPMG in the UK's European Tax Practice, considers the implications of the European Court of Justice's (ECJ) ruling in Amurta
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties