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Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.
The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.
Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
 

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

Card image Brenda Coleman, Andrew Howard, Leo Arnaboldi III
Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.
 
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?
 
How can UK companies which do not have foreign permanent establishments obtain relief for state or nexus taxes charged by foreign territories?
Jackie Wheaton (Moore Stephens) reviews the key points.
 

Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.

Ashley Greenbank and Catherine Hill (Macfarlanes) set out the timeline that will amend many of the UK’s double taxation treaties.
 
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