Following the recent articles on private equity, Anton Hume & Nick Drizen explore in more detail the new 'acting together' transfer pricing provisions and how to maximise planning opportunities within the new regime
In the first of two articles Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Simon Wilks and Stephen Camm, tax investigation partners, PricewaterhouseCoopers LLP, review the recent developments in the Large Business Service (LBS)
In the first of a series of articles on mergers & acquisitions, Nigel McMutrie, Director and Alexandra Ives, Manager, both of KPMG's M&A Tax group, consider the key tax issues facing PE-backed companies
2006 saw significant activity but the key tax issues for UK plc remain unsolved. Joy Svasti-Salee, Head of International Tax, Grant Thornton UK LLP, considers what improvements are needed
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers
Continuing our View from 100 Parliament Street, Chris Davidson, Deputy Director, Business Customer Unit, HM Revenue & Customs, reports on progress the OECD's Intermediaries Project is making
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers HMRC's increasingly aggressive approach to the use of dual contract arrangements
John Manning, tax partner and UK head of the environmental tax and regulation network, PricewaterhouseCoopers LLP, discusses measures put forward in the PBR to help the environment