INTERNATIONAL TAXES

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act.

Tim Lynch

Tahir Ebrahim

Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.

Tim Sarson

Tim Sarson (KPMG) reports the growing divergence in ideology between two of the world’s most powerful blocs, the US and the EU.

Zoe Andrews

Tanja Velling

What now following the G7 tax deal?

Pascal Saint-Amans

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

Tim Sarson

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.

Rupert Shiers

Suzanne Hill

Rupert Shiers and Suzanne Hill (Hogan Lovells) examine a recent ruling on whether a corporation tax deduction is allowable for significant expenditure in settling a regulatory investigation.

David Hadwick

Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).

Donald L Korb

Andrew Solomon

During Trump’s second presidential term, the spectre of tax cuts expanding the US federal budget deficit will fuel fierce debates between fiscally conservative and ‘pro-growth’ Republicans, write Donald L Korb and Andrew Solomon (Sullivan & Cromwell).

Tanja Velling

Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).

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