Interaction of controlled foreign companies regime and worldwide debt cap
‘We are delighted that … we are able to make these two men pay for their cynical action’, says HMRC
Peter Vaines says HMRC has brought ‘much needed balance’ to the debate on the taxation of multinationals
‘Opponents say that it will add to the problems of the financial sector when it is already on its knees,’ Larry Elliott writes
Indra Morris replaces Edward Troup
Updated guidance replaces and supersedes all previous guidance with effect from 1 November
Tax commissioner proposes green light for willing member states to ‘to move ahead with an EU FTT’
HMRC and HM Treasury have invited comments on several sets of draft regulations relating to corporation tax
Tax information exchange agreement
The principle underlying allocation of profits between countries is ‘ultimately devoid of any useful meaning’, says Michael Devereux