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A controversial proposal designed to prevent 'double non-taxation' of certain dividends, capital gains and profits has been dropped from the final form of the EU's planned anti-tax avoidance directive (ATAD). 22 Jun 2016
Singapore is to join the international base erosion profit shifting (BEPS) project as a 'BEPS associate' and will adopt the minimum standards under the plan including country-by-country reporting. 20 Jun 2016
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).
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.
The Contractual Disclosure Facility (CDF) is part of a drive in recent years by HM Revenue & Customs (HMRC) to 'crack down' on tax evaders and "close the tax gap". The CDF is the newest incarnation of Code of Practice 9 – a process which is used...
HM Revenue & Customs (HMRC) now has the power to require payment of tax upfront, before a dispute about the efficacy of a tax scheme has been settled by the courts. It can also require payment of tax where it has succeeded in the courts against another...
McDonald's Europe convinced Luxembourg authorities that there was no requirement for any state to tax royalties from its European franchises, according to a document released by the European Commission. 08 Jun 2016
The European Commission is checking whether governments apply a 'market-based price' when approving transactions between subsidiaries of multinational companies, European commissioner for competition Margrethe Vestager has said. 06 Jun 2016
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Effective handling of relations with HM Revenue & Customs (HMRC) presents challenges. Managing tax disputes requires a clear understanding of both the dispute process and the tax technical issues. It is for this reason that we believe that specialist skills in both are required to provide best advice in this area.
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