Jackie Wheaton answers a query on the application of the transactions in securities rules to liquidations
Michael Hunter sets out some of the main issues to be thought through when advising on a capital contribution. He focuses on the risk of the contribution being taxed as trading income and on the tax treatment of the person making the contribution.
Bill Dodwell considers the proposed anti-avoidance measures tackling transfer pricing ‘compensating adjustments’.
UK finance company: lease of ship
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
The European Commission has indicated that there will be a delay of at least six months before the new harmonised financial transaction tax (FTT) is ready for implementation.