CORPORATE TAXES

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

With even more information at the Commission’s disposal from January next year, it seems inevitable that more fiscal state aid investigations are to come. Liesl Fichardt (Clifford Chance) looks at the Commission’s potential future targets.

Jonathan Hare Stephen Morse Peter Halford

Jonathan Hare, Stephen Morse (PwC) and Peter Halford (PwC Legal) answer the key questions on the European Commission’s investigations into alleged illegal state aid as a way of tacking perceived corporate tax avoidance.

Michael Lebovitz

The EU’s ‘overreach’ on state aid has rankled the US tax authority, as Michael Lebovitz (White & Case) reports.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including the EC’s anti-avoidance package; challenges to the UK’s 45% tax rate on restitutional interest; and key tax developments from around the world.

David Bowes

David Bowes (Bruce Sutherland & Co) answers a query on non-disclosure agreements on the sale of a company.

Claire Hooper

Most companies wishing to take advantage of the new patent box regime coming into effect on 1 July will be well advised to act now. Claire Hooper (EY) explains why, and reviews the challenges of the new regime.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

David Smith Economics expert

After the row over Google’s tax settlement, the race is on to find better ways of taxing the big multinationals, particularly technology firms, reports David Smith.

Jeanette Zaman

Jeanette Zaman (Slaughter and May) considers the draft legislation on hybrid mismatch arrangements and discusses their application to commercial transactions and the potential significance of the imported mismatch rules.

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