TAX POLICY ADMINISTRATION

As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.

Thomas Wilkinson

Kate Garcia

Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on the potential redesign or reform of penalties imposed for inaccuracies in tax returns and failures to notify.

Lorenza De Domenico

James Anderson

UK reforms to the permanent establishment rules and the Investment Manager Exemption could reshape the tax treatment for non-resident funds and UK investment managers, write James Anderson and Lorenza De Domenico (Skadden).

Anastasia Nourescu

David Pickstone

David Pickstone and Anastasia Nourescu (Stewarts) consider the Government’s proposed reform of the landfill tax regime and its impact on industry.

Peter Nias

Ben Elliott

Peter Nias and Ben Elliott (Pump Court Tax Chambers) consider a recent practice statement and other measures supporting the greater use of ADR.

Liam McKay

Adam Craggs

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Liesl Fichardt

Emily Au

Will AI make tax disputes faster and smarter, or simply more complicated? Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.

Elizabeth Emerson

Matt Davies

Matt Davies and Elizabeth Emerson (DLA Piper) consider core tax protections in share purchase agreements, and how they are impacted by tax warranty and indemnity insurance.

Erica Rees

Jenny Doak

Jenny Doak and Erica Rees (Weil, Gotshal & Manges) consider some of the practical considerations surrounding the proposed process for providing advance tax certainty for major projects.

Sarah Bond

Benjamin Crompton

Sarah Bond and Benjamin Crompton (Freshfields) examine the draft legislation that amends certain aspects of the rules on transfer pricing and the diverted profits tax.

Go to page of 612