In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world