Jo Myers, Senior Consultant and Peter Male, Partner, both with Ernst & Young's Transfer Pricing Group in London, provide an overview of UK rules on thin capitalisation
Richard Fletcher, Senior Tax Director with Baker & McKenzie, London Office, examines some of the key aspects of transfer pricing in relation to intangibles
Eriko Hirai, TP Director, London, Rebecca Coke, TP Manager, Shanghai and Hitesh Sharma, Tax Partner, Mumbai, Ernst & Young, provide a practical overview of Chinese and Indian transfer pricing regulations
John Hobster, Head of Global Accounts in Ernst & Young's Global Transfer Pricing Team, introduces this special Tax Journal issue focussing on transfer pricing
Commencing our series on employment strategies, Gary Hull, director, Employment Solutions Practice, PricewaterhouseCoopers LLP, explores how to deliver savings and still benefit the environment
Marc Abrams, Associate Tax Director, Tenon Group, discusses the role of the taxation adviser within a management buy-out transaction
George Gillham reviews ECJ — Recent Developments In Direct Taxation, Edited by Michael Lang, Josef Schuch and Claus Staringer; Kluwer Law International; ISBN 3-7073 0878-2; 353pp; Euros 110
Continuing our series of basic informative articles, Martin Wilson and Steven Bone, partners in The Capital Allowances Partnership outline an often misunderstood capital allowance, industrial buildings allowances
Gary Ashford, Senior Tax Manager and Paul Roberts, Tax Partner in Grant Thornton's tax investigations group look at some of the implications resulting from several consultation documents released by HMRC this year
In the second part of a two-part article, Patrick Cannon looks at more changes plus some matters of current debate in SDLT, drawing on extracts from the new edition of his book Tolley's Stamp Taxes 2006–07