John W Wilson, Research Consultant, HSBC Actuaries and Consultant Limited, discusses the pensions implications of the new Tax Treaty between UK and Canada
Alec Ure, Senior Technical Adviser at Gissings Ltd, looks at the far-reaching pension implications of the new Tax Treaty between the UK and the USA
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Jason Shaw, a solicitor at Denton Wilde Sapte, comments on the pensions aspects of the Income Tax (Earnings and Pensions) Act 2003
Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, discusses the review of the residence and domicile rules in the context of the taxation of individuals which was announced in the Budget
Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
With current UK economic uncertainty, now would be a good time to look elsewhere and explore opportunities in foreign markets. Central and Eastern European countries could offer some attractive possibilities. Ross Welland of Horwath Clark Whitehill and Jan Lamac of TPA-NOTIA Prague consider the Czech Republic as a location for cross-border expansion
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the most significant decisions reached in 2002