‘Long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance’, warns David Southern QC (Temple Tax Chambers).
Erika Jupe (Osborne Clarke) considers where things stand following the patient capital review, and asks whether the government’s thinking for additional incentives are on the right track.
Sarah Gabbai and James Ross (McDermott Will & Emery) examine the merits of the European Commission’s proposal.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).
Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.
The documents issued alongside the Spring Statement had a particular focus on the ‘new’ economy, writes Jason Collins (Pinsent Masons).
Forward with a spring? Chris Sanger (EY) reports.