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A new UK tax charge on multinationals using intangibles held in low tax jurisdictions to generate revenue in the UK "could have a greater impact than the UK's proposed new digital services tax", an expert has said. 29 Nov 2018
ANALYSIS: There are widespread concerns that the international tax system is not working properly in relation to allocating taxing rights to the profits of digital companies. The issue is being considered at international level but the UK is going ahead with... 22 Nov 2018
There are calls for changes to the way the international tax rules work in relation to digital companies. Some countries, including the UK, are taking unilateral action.
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....
The UK's new digital services tax (DST) will be a "compliance nightmare", according to Eloise Walker , a corporate tax expert at Pinsent Masons, the law firm behind Out-Law.com. 07 Nov 2018
The UK government will press ahead with plans for a unilateral digital services tax (DST), to be introduced in April 2020, the chancellor has announced. 29 Oct 2018
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