Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).
Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.
Jersey, Guernsey and the Isle of Man have published consultations on the introduction of substance requirements for companies that are tax resident in those jurisdictions.
HMRC is in the process of moving its guidance on the corporate interest restriction into the Corporate Finance Manual.
This month's review of the key tax developments affecting the City, by Mike Lane and Zoe Andrews (Slaughter and May).