Chris Morgan reviews recent developments, including Bayfine on double tax relief and the long-awaited draft Directive on CCCTB
The OECD published a summary of a recent meeting between private sector representatives and delegates of a working party on the transfer pricing aspects of intangibles.
James MacLachlan reviews the Budget 2011 Tax Proposals
Most of the changes that affect international corporate taxation have been announced previously and are part of the move towards a ‘more territorial’ tax system. FA 2011 will complete the interim CFC reform, as a precursor to more fundamental reform in FA 2012.
Tax professionals have found a good deal to be positive about in a paper setting out the government’s strategy for tackling tax avoidance – an issue that seems set to assume an even higher profile than it has in recent months.
Gareth Miles reviews the Budget 2011 Tax Proposals
The UK/Turks and Caicos Islands tax information exchange arrangement entered into force on 25 January 2011, HMRC announced.
The Treasury is consulting on possible steps to accelerate the ‘rebalancing’ of the Northern Ireland economy through the tax system.
The main option is to allow Northern Ireland to vary corporation tax rates, the Treasury said, to enable it to attract and expand private investment.
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