Scheme involving derivatives
Cross-border group relief
Sara Luder reviews the proposed changes that will ease the rules restricting the availability of relief for corporation tax losses when companies change ownership
Jane McCormick asks the fundamental question: would the provision of additional tax data solve the issue of perceived tax avoidance by multinationals?
Heather Self reflects on the relauched 'fair tax mark', and asks whether it is now time for a kitemark for responsible tax advisers.
On 18 February, the Economic and Financial Affairs Council discussed the proposal for an EU-11 financial transaction tax (FTT).
The Financial Times reported (17 February 2014) that Rupert Murdoch’s News Corp has been paid $882m by Australia’s tax authorities, following its victory in a legal battle over A$2bn in foreign exchanges losses that dates back to 1989.
Paul Radcliffe comments on the forthcoming global FATCA-like regime.
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Helen Lethaby reviews recent developments affecting the City