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If international agreement cannot be reached on how to tax digital companies the UK will "go it alone" and introduce its own digital services tax, UK chancellor Philip Hammond said in a speech to the Conservative party conference last week. 08 Oct 2018
China will look to infrastructure investment to insulate its economy from the escalating trade war with the US, according to an infrastructure expert. 01 Oct 2018
The MLI is an agreement by over 70 countries which will enable over a thousand double tax treaties to be interpreted in a way that implements the recommendations of the Organisation for Economic Cooperation & Development (OECD) which require changes to...
From 30 September 2017 it is a criminal offence in the UK if a business fails to prevent its employees or any person associated with it from facilitating tax evasion under the Criminal Finances Act 2017. Businesses need to take action to minimise their risk...
This guide was updated in May 2017
The Common Reporting Standard (CRS) is a way for countries to automatically exchange information about non-residents holding bank accounts and other financial accounts offshore. By September 2018 over 100 jurisdictions should be making annual exchanges...
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.
EU member states lost nearly €150 billion (£134bn) in VAT revenue in 2016, according to new research published by the European Commission. 25 Sep 2018
The House of Commons Public Accounts Committee has called on HM Revenue & Customs (HMRC) to increase VAT compliance checks on overseas traders selling goods in the UK via online platforms. 02 Jul 2018
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