WITHHOLDING TAXES

For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers

Chris Morgan provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland

Coming on the heels of Perrin, the decision in Ardmore deals with the meaning of UK source interest. Frixos Hatjantonas reviews

The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile

Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.

Proposed changes to the taxation of limited liability partnerships (LLPs), due to come into force from April, should be delayed until 2015 to allow business to adapt to the changes, the House of Lords Economic Affairs Committee's Finance Bill Sub-Committee (FBSC) has recommended in its

John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.

James Bullock looks at the activist group's failed attempt to challenge HMRC

Some due diligence timelines extended to January 2014

Tom Cartwright reviews the outcomes of the HMRC consultation on possible changes to income tax rules on interest