Mark Penney, Tax Partner, and Thomas Dick, US Tax Director, KPMG in the UK, discuss the application of the UK/US treaty to hybrid entities
Jim Sams, US Seconded Partner, and Sara Patel, Senior Manager, KPMG in the UK, set out some of the issues to consider for companies contemplating emigrating the UK or US
Alan Dolton, Editor of Tolley's Tax Cases, continues our coverage of Standing Committee A's consideration of the Finance Bill
One year on from the Kretztechnik judgment, Paul Harris, of Monckton Chambers, explains its continuing significance
Alasdair Friend, Senior Associate in Baker & McKenzie LLP's Employee Benefits Group, looks at some of the changes which have been made to this year's Form 42
Stephen Quest and Les Falk, tax partner and client service director at Grant Thornton, discuss the tax issues facing private equity investors, the companies they invest in and their management shareholders
Roopa Aitken, international tax director, and Danny Beeton, head of transfer pricing at Grant Thornton, discuss the tax and transfer pricing considerations for companies expanding overseas
James Welch, Tax Partner at PKF (UK) LLP, reviews current business investment incentives
Hartley Foster and Aaron Stephens, DLA Piper Rudnick Gray Cary UK LLP, ask whether the ECJ is still the taxpayers' friend