Peter Cussons, International Corporate Tax Partner, PricewaterhouseCooper LLP, looks at the key legal tenets of an internationally competitive tax system
The Societas Europaea brings European mobility to corporate entities. Anne Fairpo, Director, Business Tax Group, Rawlinson Hunter, asks if the European tax regimes allow an SE to move in fact?
Bill Dodwell, Tax Partner, Deloitte, introduces this special issue on UK competitiveness
Bill Dodwell, Tax Partner, Deloitte, wonders whether the UK will become a holding location for overseas multinationals
Edmund King and David Scorey, Essex Court Chambers, provide an overview of the debate on VAT and compound interest
Michael Carter, Partner and Scott McCrorie, Manager, KPMG LLP (UK)'s Performance and Reward team, discuss share plan reporting
Alan Dolton, Editor of Tolley's Tax Cases, continues our coverage of the Public Bill Committee debates on the Finance Bill
Patrick Cannon reviews the proposed widening in the scope of the direct tax avoidance scheme disclosure rules
Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke reflect on two of the main tax aspects arising out of the ongoing private equity debate