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International taxes
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International taxes
INTERNATIONAL TAXES
International review for April 2020
Tim Sarson
Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.
The UK’s digital services tax: what’s changed
Michael Alliston
Judy Harrison
Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft.
OECD’s consultation on data sharing by platform operators
Claire Miles
Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.
Local variations in DAC 6 implementation
David Hammal
Robert Gooding
Sharan Hayer
How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
Pillar one: what’s next?
Eloise Walker
It now looks certain that the OECD is aiming not only to reallocate taxing rights but also to increase the tax take, writes Eloise Walker (Pinsent Masons).
US tax reform: recent changes and next steps
Miles Humphrey
Mark Saunderson
Mark Saunderson and Miles Humphrey (Deloitte) examine what has happened since the Tax Cuts and Jobs Act was passed.
International review for February 2020
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
EU watch: the tax developments ahead
Johan Barros
A communication on business taxation, an action plan on tackling tax fraud and potential changes to the DAC rules are among some of the European Commission’s immediate areas of focus on tax.
State aid ruling on the UK’s CFC regime: an update on recovery
Paul Davison
Sam Withnall
Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year.
Comment: Digital tax reform and the challenges facing policy makers
David Gauke
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke.
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216
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
Tax Journal authors for December
HMRC manual changes: 12 December 2025
Finance Bill 2026 published
HMRC revise position on VAT grouping and the Skandia judgment
HMRC explain TOMS changes
CASES
Read all
Cases of 2025
Places for People Homes Ltd v HMRC
Executor of P Goudman-Peachey v HMRC
HMRC v M Breen
Other cases that caught our eye: 5 December 2025
IN BRIEF
Read all
TSI Instruments and import VAT recovery
Voluntary returns and impossible penalties
Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
MOST READ
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Budget 2025 changes to the share exchanges and reorganisation rules
The 2025 loan charge review and Government response: the final chapter?
TSI Instruments and import VAT recovery
Executor of P Goudman-Peachey v HMRC
Finance Bill 2026 published