John Davison, GST Partner, Grant Thornton, Australia outlines the differences and similarities between the Australian and UK tax systems, and what a new immigrant or temporary secondee may need to know
Waseem Khokhar, Associate with DLA Piper's Tax Investigations and Disputes Group, comments on the recent Opinion of Advocate-General Geelhoed concerning the Thin Cap GLO
Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
John Neighbour, Partner, and Jennifer Coletta, Tax Manager, KPMG, look at the OECD discussion draft on how insurance branches (permanent establishments, or PEs) should be taxed
John Hobster and Gary J Mills, from London, and Bob Ackerman and Kathryn O'Brien, from Washington DC, all of Ernst & Young LLP's Transfer Pricing Controversy practice, discuss transfer pricing dispute resolution
Mark Schofield, Tax Partner, and Eric Peden, Tax Senior Manager, both of PricewaterhouseCoopers LLP in London discuss limitation on benefits and treaty qualification rules under the UK/US tax treaty
Anneli Collins, UK Tax Partner, and Jim Sams, US Seconded Partner, KPMG in the UK, highlight some of the principal issues faced by a UK group doing deals in the US
Carlos Ortiz, Partner, and Aileen Barry, Director, of DLA Piper Rudnick Gray Cary's New York and London Offices, respectively, examine the US & UK approach when monitoring tax compliance
Mark Penney, Tax Partner, and Thomas Dick, US Tax Director, KPMG in the UK, discuss the application of the UK/US treaty to hybrid entities
Malcolm Edge, Chairman of KPMG's Tax practice, KPMG in the UK gives an overview of this special UK/US edition and discusses some of the wider issues surrounding the UK and US tax environments