Revised arrangements with Hungary and Oman feature in an updated HMRC guide to possible entitlement to double taxation relief for certain types of UK income received by residents of overseas territories.
Sarah Lane explains why, for the time being, unanimity on adoption of a Financial Transaction Tax across the EU seems a long way off.
Robert Langston provides a refresher guide.
In this month's briefing, Helen Lethaby reviews the latest CFC developments, the decision of the Indian Supreme Court in Vodafone, and a recent Tribunal decision concerning equipment leasing.
HM Treasury has published an update and more draft legislation dealing with reform of the controlled foreign companies (CFC) rules. Two circumstances have been identified in which a full, rather than partial, finance company exemption will be offered.
Nikhil Mehta and Gareth Miles review the impact of the decision of the Supreme Court, which held that Indian capital gains tax did not arise on an indirect transfer of shares in an Indian company.
The UK’s proposed Patent Box legislation puts it on course to join a number of European territories that are favourably taxing certain intellectual property (IP) income.