Under the yearly cycle of economic policy coordination set up by the European Commission (the ‘European Semester’), the Annual Growth Survey makes the following recommendations for ‘growth friendly’ tax reforms:
Tax consolidation: non-resident intermediary companies
Coming on the heels of Perrin, the decision in Ardmore deals with the meaning of UK source interest. Frixos Hatjantonas reviews
The European Commission has opened three in-depth investigations to examine whether decisions by tax a
The European Commission has adopted a ‘communication’ endorsing reports submitted by the EU Joint Transfer Pricing Forum, which includes guidelines on three aspects of the treatment of transfer pricing transactions: risk man
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK
Claire Hooper provides an update of the work done on BEPS as announced by the OECD in its webcast last week
Martin Zetter provides an overview of recent developments
Group relief when the link company is non-UK resident