The case for and against by Sol Picciotto and Miles Dean respectively
Chris Morgan on Starbucks' recent announcement on tax
The draft legislation has four key themes. Chris Sanger and Mike Gibson examine the detail.
Ashley Greenbank and Nigel Doran contend that the GAAR, as set out in the draft provisions, is an anti-avoidance rule in all but name.
Key developments from around the globe, by Francesca Lagerberg
Martin Mann answers a query on legal fees for fines.
Countries would 'lose control of their tax systems', says Deloitte's head of tax policy
Governments have been 'behind the curve' on taxation of the multinationals, says Vince Cable
Transfer pricing is not synonymous with tax avoidance, Stemcor said in response to ‘allegations’
SI 2012/3024, SI 2012/3041, SI 2012/3044 and SI 2012/3045