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CORPORATE TAXES


Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.

Three months have passed since the launch of real time information (RTI). Not everything is going as quite as smoothly as HMRC would have us believe, writes Chris Lake.
 

Will we ever see automatic exchange of information across the world, asks Jason Collins

An Affecton Tax Journal study shows that public opinion is one of three stakeholders in companies’ tax strategies. Roy Millman and Tom Duffy report

It is important that changes to rules where a lender swaps debt for equity do not give rise to uncertainty that could prevent commercial rescues, writes Michael Bacon

Remediation of contaminated land

Claim for attribution of consideration to goodwill

It is time this sterile debate on tax came to an end before we all go mad?

Helen Lethaby summaries recent key developments including moves to enhance the bank levy

The government is consulting until 30 September 2013 on the proposal, announced at Budget 2013, to withdraw relief for interest paid on loans to purchase life annuities which continue to qualify for relief.

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