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.
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
David Taylor reflects on recent reports on multinational tax planning and the draft Taxation of Regulatory Capital Securities Regulations
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self