GROUPS

What is a just and reasonable apportionment of profits as an alternative to time apportionment?

Paul Farmer

Paul Farmer and Francisco Alvarez (Joseph Hage Aaronson) analyse the European Commission’s findings and the next steps to be taken.

Pete Miller

One of the more interesting part of this years Finance Act, from my perspective, is that an anomaly that arose in FA 2011 has finally been fixed in FA 2019.Following a review of the impact of capital gains on companies after the 2010 Budget,...

Dan Neidle

Rob Sharpe

The European Commission concludes that part of UK’s CFC tax regime gave unlawful state aid to certain multinational companies. Dan Neidle and Rob Sharpe (Clifford Chance) report.

Helen Buchanan May Smith Will Robinson Emily Szasz

Online platforms don’t comfortably fit within the international tax framework. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the challenges and expected new measures.

Heather Self

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?

Jonathan Cooklin

Dominic Foulkes

Dominic Foulkes and Jonathan Cooklin (Davis Polk) share their approach to understanding some of the tax issues.

Jonathan Rosen

Jonathan Rosen (Akin Gump Strauss Hauer & Feld) considers the recent restrictions on corporate interest deductibility, and their impact on the UK’s attractiveness as a holding company jurisdiction.

Richard Woolich

Aaron Bradley

The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.

Heather Self

Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in Ladbroke and its wider implications.

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