A double taxation convention between the UK and Germany, signed in March 2010, entered into force on 30 December 2010 (see SI 2010/2975).
Malaysia
Michael Anderson explains the latest developments and summarises some of the cases in which judgments are awaited VAT focus
Chris Morgan provides a round-up of recent developments
Robert Langston and Maurice von Bertele outline the tax issues faced by UK companies investing in India
Chris Morgan reviews the latest developments in the international tax world
The incorporation of a UK branch of an overseas company, or the overseas branch of a UK company, can result in chargeable gains. Robert Langston reviews the practical tax issues that should be considered
Peter Cussons reviews the current situation for taxation of controlled foreign companies and foreign branches
Graham Airs on foreign branch profits
Simon Whitehead summarises the latest decision in the Marks & Spencer cross-boarder group relief case