What is the impact of HMRC’s revised guidance? Ed Dwan and Lucy Sauvage examine the current position
HMRC has published new draft guidance on situations where it will not usually review a company's residence status
The Treasury published minutes of the 30 July meeting of the ‘CFC interim improvements’ working group, slides outlining the aim and scope of the interim improvements, and details of the group’s approved terms of reference.
Peter Cussons reviews the current situation for taxation of controlled foreign companies and foreign branches
Transfer pricing enables some companies with overseas ownership to gain an unfair advantage, some participants in a recent survey of larger businesses observed.
The OECD announced the approval of the 2010 versions of its model tax convention, transfer pricing guidelines and report on the attribution of profits to permanent establishments.
Graham Airs on foreign branch profits
Chris Morgan provides a global update
Anneli Collins looks at how corporate tax policy could evolve in the next few months
In the latest instalment of the M&S case, the Upper Tribunal (UT) handed down its decision on 21 June 20