Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke reflect on two of the main tax aspects arising out of the ongoing private equity debate
Deborah Annells, Managing Director, Azure Tax Limited, looks at China's new Corporate Income Tax law which will come into effect on 1 January 2008
Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Steve Camm, Partner, PricewaterhouseCoopers LLP looks at the current changes affecting tax enquiry work
Anne Stopford, Tax Partner, Financial Services Group, RSM Robson Rhodes, takes us through some of the future challenges faced by the hedge funds industry
Chris Morgan, Head, and Jonathan Bridges, Senior Manager, KPMG's International Corporate Tax Group, comment on the ECJ's decision in the Thin Cap GLO test case
Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
In the second of two articles, Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Andrew Wiggins, tax director, and Jeremy Curd, senior manager, in tax, at PricewaterhouseCoopers LLP, explore the background to FIN 48 and the key technical issues to be considered