CORPORATE TAXES

The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Dan Neidle

Nicola Hemsley

Dan Neidle and Nicola Hemsley (Clifford Chance) explain how these might operate and consider the anomalies and potential solutions.

Charlotte Anderson

Emily Szasz

Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

What’s changed since the draft.

Two recent CJEU decisions restrict the scope of the Marks & Spencer decision on cross-border loss relief.

Zoe Andrews

Mike Lane

Your monthly review, by Mike Lane and Zoe Andrews (Slaughter and May).

Penny Van den Brande

Ashley Greenbank

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions

Go to page of 302