Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary
Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
John Cullinane, Tax Partner, Deloitte, in the first of two articles on this topic, asks what the relationship should be between business profits, tax and the accounts
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India
Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties