Richard Collier considers the OECD’s base erosion and profit shifting project.
Charity insists that its research was independently reviewed before and after ‘full right-to-reply correspondence’ with Associated British Foods
The UK will, subject to State aid approval, introduce new tax reliefs for television programmes and video games with effect from April 2013. Cliona Kirby examines the detail.
Treasury plans to look at all options as UK leads OECD review of transfer pricing rules
Many tax professionals insist that multinationals taking advantage of opportunities offered by national and international tax rules are doing nothing wrong
UK will lead review of transfer pricing rules
ActionAid calls for ‘fresh thinking’ from the tax profession, and Christian Aid says there is an opportunity for ‘everyone to work together to create a solution’
The focus should be on current and future behaviour, says PwC
Sarah Cormack considers the draft legislation on the new CGT regime for high-value dwellings.
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.