CROSS BORDER

Gideon Sanitt and Batanayi Katongera (Macfarlanes) review the state of play and the current steps being taken by the UK to implement the measures.

Melissa Geiger

Matt Whipp

Melissa Geiger and Matt Whipp (KPMG) provide some guidance for corporate groups on what they should be doing next.

Liesl Fichardt

Karabeth Ovenden

Deal or no deal? Liesl Fichardt and Karabeth Ovenden (Quinn Emanuel Urquhart & Sullivan) consider practical points for companies which have received assessments that appear to disregard tax stabilisation provisions.

Philip Higham

Sara Luder

The Bill tries to accommodate all plausible outcomes, write Sara Luder and Philip Higham (Slaughter and May), but offers no real clarity on what the system will actually look like following Brexit.

Paul Daly

Paul Daly (BDO) explains how a recent case has put the relationship between the two under the spotlight, with uncertain consequences for taxpayers.

The Taxation (Cross-border Trade) Bill passed its second reading on 8 January 2018. The financial secretary to the Treasury confirmed the government will look at ways to minimise adverse cash-flow effects on small businesses of the move away from EU acquisition VAT to import VAT.

Philippe Gamito

Karen Killington

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Dr Christiana HJI Panayi

Christina HJI Panayi (Queen Mary University of London) identifies the main EU tax developments in 2016, including the anti-tax avoidance package, decisions in state aid cases, the reform of corporate tax and the relaunch of the common consolidated corporate tax base.