In a new series on transatlantic tax issues, James Clare and Justin Stalls of Latham & Watkins discuss how the US President-elect's tax plans may impact on UK businesses
Alastair Munro, of KPMG, discusses the key aspects of the draft legislation published on 9 December 2008 for the proposed new exemption system for UK and foreign distributions
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'
Guy Williams and Andrew Graham of AIG UK Ltd describe how insurance can be used to mitigate the risks associated with M&A transactions, in particular contingent tax liabilities and warranties
Rebecca Power and William Franklin, both Senior Associates in the Tax Group at Pinsent Masons LLP, explore the ways in which a buyer of a distressed company can use share incentives to improve performance
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Ben Eaton, Counsel, and Gareth Banfield, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at sovereign wealth funds