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International taxes
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International taxes
INTERNATIONAL TAXES
Taxation of credit funds: from one crisis to another
Will Smith
Lily Teh
Will Smith and Lily Teh (
White & Case) consider
some of the major trends and tax issues relevant to the establishment and operation of credit funds.
Self’s assessment: a digital trade war?
Heather Self
In our continuing series, Heather Self examines tax issues reported in the national media. This week, following news that the US has suggested halting multinational discussions on the OECD’s ‘pillar one’ digital tax proposals, are we heading for a tax trade war?
International review for June 2020
Tim Sarson
Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.
International review for May 2020
Tim Sarson
Latest international developments that matter.
DAC 6: six types of ambiguity
Elinor Boote
Dominic Lawrance
Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.
Covid-19: an international tax pandemic?
Graham Samuel-Gibbon
Graham Samuel-Gibbon (Taylor Wessing) considers the impact Covid-19 will have on businesses with an international workforce
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
Judy Harrison
Michael Alliston
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
Robert Gooding
David Hammal
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.
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217
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Requirements for forthcoming pensions IHT changes
Loan charge settlement scheme: regulations and guidance published
One minute with... Tim Gummer