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The Australian government has introduced a diverted profits tax to prevent multinationals shifting profits overseas to avoid paying tax. 29 Mar 2017
LEGAL UPDATE: Non-resident companies with rental income from UK property are currently subject to income tax on their profits. The government is considering making them subject to corporation tax rather than income tax. 27 Mar 2017
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.
The UK government must find a "pragmatic solution" to the tax issues that are hampering the sale of some late-life oil and gas assets in the North Sea, an expert has said. 22 Mar 2017
Amended draft legislation to restrict tax relief for interest payments includes changes to a new 'public infrastructure' exemption which will be helpful for infrastructure and real estate companies, according to a tax expert. 21 Mar 2017
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Over the last few years the pressure to increase tax revenues has led to continued complex changes to tax legislation, coupled with a more aggressive approach to tax planning from HMRC. Our team of lawyers, accountants and former HMRC officers gives us a broad perspective and enables us to guide you through the maze of complex rules to help you achieve your business objectives.
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