GROUPS

Karen Bullen provides your refresher guide

The OECD Committee on Fiscal Affairs has invited public comments on draft changes to the commentary on the OECD Model Tax Convention concerning the meaning of the term ‘beneficial owner’. The term has given rise to different interpretations by...

The government announced on 4 April its intention to amend Schedule 10 to the Finance Bill published on 31 March.

The OECD published a summary of a recent meeting between private sector representatives and delegates of a working party on the transfer pricing aspects of intangibles.

Jonathan Bridges and Michael Bird examine the types of arrangement that may not give rise to an artificial diversion of UK profits and hence not attract a CFC charge

The European Commission has proposed an optional ‘one-stop-shop’ system allowing companies to consolidate all profits and losses arising across the EU and file a single tax return.

Bill Dodwell on the Thin Cap GLO and the EU and national direct taxation

Peter Cussons explains what the CCCTB proposals mean for UK and inbound groups

Chris Sanger on the cost of compliance and effective CT rates

Simon Whitehead examines where the various issues of EU and English law are heading in the FII litigation