Conditions for the application of FA 2003 Sch 23
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
Loopholes in the Parent-Subsidiary Directive (Council Directive 2011/96/EU) exploited by companies avoiding corporation tax are to be closed as part of a European Commission’s action plan to tackle tax evasion. The proposed reforms to the directive include:
Following the OECD meeting in Paris last week, Bill Dodwell and Alison Lobb examine the challenges in implementing country by country reporting and its proposed common template.
Britain is now ranked 14th in the PwC, World Bank and IFC Paying Taxes study, which ranks countries by assessing the tax costs and compliance burden for a case-study manufacturer.
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
Loan relationships: appropriate accounting treatment and unallowable purpose
Views from senior in-house tax experts on how the corporate tax function will evolve and the future for outsourcing.
Brass Tax, BKL Tax, discusses a surprising decision on tax and pre-incorporation contracts
Pippa Booth and Alycia Spitzmueller explain why, even with the base corporation tax rate decreasing, changes in FA 2013 may increase an entity’s effective rate of tax.