Nine of the world’s biggest companies, with operations in more than 150 countries, together with The B Team, have set out a new set of Responsible Tax Principles, covering key areas such as tax management strategy, interactions with authorities, and reporting.
The Taxation of Securitisation Companies (Amendment) Regulations, SI 2018/143, make changes to clarify four specific areas of uncertainty relating to the tax treatment of securitisation companies, for periods of account beginning on or after 1 January 2018.
The changes:
Mike Lane and Zoe Andrews (Slaughter and May) take a look at recent developments affecting the City.
Tax Journal commentaries on the UK's 'deeply political tax'.
A selection of Tax Journal commentaries on the European Commission's investigations into alleged fiscal state aid.