Chris Morgan considers the implications of the CJEU Santander case concerning withholding tax on cross-border dividends.
An OECD working party on the transfer pricing aspects of intangibles has invited comments on a discussion draft containing proposed revisions to Chapter VI (Special considerations for intangible
In the first of a new series, Alison Lobb and Clive Tietjen review international developments in the transfer pricing arena
Peter Cussons examines the impact of the decision.
The Public Bill Committee on the Finance Bill met on 24 May and the following clauses were agreed without amendment:
The Income Tax (Entertainers and Sportsmen) (Amendment) Regulations, SI 2012/1359, raise the threshold above which withholding tax obligations apply to payments made to non-UK resident entertainers and sportspeople fr
Chris Morgan provides your monthly review, including coverage of the decisions in Santander and Philips and Australia's Federal Budget.
Ashley Greenbank and Elizabeth Keeling examine the extent to which the government has implemented recommendations in the Dyson Review. Rex Vevers gives a business view (below) on R&D incentives.
Robert Waterson explains why this defence has no place in claims involving issues of EU law.
Tax campaigner Richard Murphy’s estimate of the UK’s tax gap is ‘misleadingly high’, HMRC has said in a submission to the House of Commons Treasury Committee.