Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers LLP discusses the recent Denkavit withholding tax case judgment
James Bullock, Partner, McGrigors LLP, looks at the tax litigation, investigation and compliance aspects of the PBR 2006
Liesl Fichardt, Partner, Dorsey & Whitney, Chris Morgan, Head of International Corporate Tax, KPMG, and Alastair Munro, Director, International Corporate Tax, KPMG, bring us the second article on FII GLO
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
Chris Morgan, Partner, Head of International Corporate Tax Group, KPMG, Jonathan Bridges, KPMG EU Tax Group and Liesl Fichardt, Partner, Dorsey & Whitney write on the FII GLO ECJ judgment
Charles Beer, Head of Real Estate Tax at KPMG, outlines the tax issues in the PBR affecting the property industry
HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues
Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006