Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Kevin Cummings and David Quentin, associates at Allen & Overy LLP, describe key issues in the taxation of carbon credits
Andrew Hickman, transfer pricing partner, KPMG, London, looks at the activities of the EU Joint Transfer Pricing Forum and asks what they mean for the UK
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
John Hayward, Pension Consultant, ponders on whether the new pension tax regime has achieved its stated aims
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures
David Sproul, Head of Tax, Deloitte, introduces this mini-special issue on outbound issues
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK