identify you. If you continue to use this site we will assume that you are happy
If you want to use the sites without cookies or would like to know more, you can do that here.
Select regions whose content you would like to see
Financial institutions (FIs) in Singapore must establish customers' tax statuses, under the Common Reporting Standard (CRS) that came into force at the start of this year. 09 Jan 2017
The UK's approach to applying interest deduction restrictions to banks and insurance companies, in the same way as to other companies, is not in accordance with the latest recommendations from the Organisation for Economic Co-Operation and Development (OECD)... 22 Dec 2016
The patent box regime enables UK companies to elect for a lower tax rate for profits earned from patented inventions and certain other intellectual property rights. The tax rate is being phased in but will be 10% by 1 April 2017.
The Common Reporting Standard (CRS) is a way for countries to automatically exchange tax information that has been developed by the Organisation for Economic Cooperation and Development (OECD).
With a top rate of corporate income tax (CIT) in France of 38%, it is very important for groups of companies operating in France to adopt structures which ensure that losses arising in the group can be offset. This guide considers the ways to achieve this....
Non-UK companies sometimes want to maintain status as non-resident companies for UK tax purposes, which involves adhering to the UK's rules on corporate residence.
This guide was updated in December 2016
This guide provides an introduction to the UK's Diverted Profits Tax (DPT). DPT is aimed at multinationals operating in the UK and is primarily an anti-avoidance measure.
A Spanish tax break that was only available to Spanish companies acquiring foreign companies constituted a 'selective' tax advantage in breach of EU state aid rules, the Court of Justice of the European Union (CJEU) said in two cases, overturning previous... 21 Dec 2016
The European Commission exceeded its powers and interfered with national tax sovereignty, Ireland has argued in seeking to overturn a ruling that it must recover up to €13 billion in unpaid taxes from Apple before the EU's General Court. 20 Dec 2016
Join My Out-Law
Already signed up to My Out-Law?