Alastair Munro, of KPMG, discusses the key aspects of the draft legislation published on 9 December 2008 for the proposed new exemption system for UK and foreign distributions
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Ian Young, Technical Manager, ICAEW Tax Faculty, reports on the recent Hardman Lecture given by Jonathan Schwarz
Ernst & Young's Christopher Sanger, Head of Tax Policy, and Gay Deuchar, International Tax Partner, discuss the potential impact of the PBR announcements relating to the taxation of foreign profits
BDO Stoy Hayward's Allan Cinnamon, International Tax Consultant, and Robert Aziz, International Corporate Tax Partner, comment on the trend for corporate emigration
Steve Hasson, UK Transfer Pricing Leader for PricewaterhouseCoopers LLP, looks at how to resolve transfer pricing disputes
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world