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FOCUS: There must be effective monitoring of whether countries comply with minimum standards in resolving international tax disputes and mandatory binding arbitration should be introduced, a business group has said. 25 Aug 2016
Companies with financial years ending before 31 March 2016 have just six weeks left to notify HM Revenue and Customs (HMRC) if they believe that the new diverted profits tax (DPT) could apply to them, an expert has warned. 15 Aug 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 February 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.
An all-party parliamentary group (APPG) of MPs has described the international base erosion profit shifting (BEPS) project as a "sticking plaster" solution to tax avoidance that will "fall short of creating the fair and transparent global system that is needed... 05 Aug 2016
The UK's proposed restrictions on the tax deductions available for interest payments must be drafted in a way that will not put UK based banking and insurance companies and groups at a competitive disadvantage to those outside the UK, an expert has said. ... 02 Aug 2016
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