Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
The number of businesses using corporation tax planning schemes fell by 42% between 2015/16 and 2016/17 and has tumbled 88% since 2012/13, according to figures obtained in a freedom of information request by accountancy group UHY Hacker Young.
Tax Journal's recent commentary on digital tax reform.
Pete Miller (The Miller Partnership) provides an expert guide.
Alenka Turnsek (PwC) examines key points arising from OECD’s report.
Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).