Martin Bell examines the key tax issues for a UK corporate vendor to consider when selling a subsidiary
The ‘threat of recharacterisation’ of transactions where there are no direct comparables is ‘viewed as a significant blocker to corporate activity and growth’, AstraZeneca has claimed.
A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.
Chris Morgan reviews the latest developments in the international tax world
Debt cap regulations: do the clarifications to the 'available amount' go far enough?
Ken Almand on HMRC’s new Statements of Practice on transfer pricing procedures
From Australia to the USA, this is your guide to recent developments around the world