Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax
Rosemary Blundell, National Tax Director of Mazars LLP, explains why international groups should hold on to the transitional CFC exemption for holding companies
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, helps his client, Sweatbox, with its expansion into North America
Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)
Continuing our series on 'Tax in turbulent times', Gary Harley and Christopher Angus of KPMG LLP look at how improvements to the management of indirect tax can generate substantial cash benefits
Stephen Edge, of Slaughter and May, makes some constructive suggestions on how the UK CFC regime should be conformed with EU fundamental freedoms
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world