Anneli Collins and Tom Aston look at the possibilities of a branch profits exemption, how this might be structured and what it means for industry
Review of budget proposals by Chris Morgan and Alastair Munro
Peter Cussons on international taxation
Philip Baker on international taxation
Chris Morgan reports on key developments, including ECJ X Holding BV decision
Your guide to the live consultations
Masahiro Murashima, of Kitahama Partners, discusses global approaches to foreign source profits and controlled foreign company legislation
John Connors, Deputy Group Tax Director at Vodafone, sets out a vision for the taxation of foreign profits
Peter Maybrey, Tax Partner, and Peter Cussons, Tax Partner, PricewaterhouseCoopers LLP, comment on the eagerly awaited foreign profits consultation update