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ANALYSIS: The UK's proposed new withholding tax from royalties paid by offshore companies is aimed at US technology companies, but will potentially apply to any overseas group making sales in the UK without a UK permanent establishment. 03 Jan 2018
If the European Commission's state aid investigation into the group finance exemption in the UK's controlled foreign company (CFC) rules results in the exemption being declared unlawful state aid, groups are likely to mount EU law challenges to the regime,... 21 Dec 2017
This guide was updated in October 2017.
This guide was updated in May 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 January 2018.
The US government has lost a bid to intervene in an EU case concerning an investigation into Apple's tax affairs. 19 Dec 2017
The number of outstanding tax treaty related disputes in the UK increased in 2016 by almost 20% from 262 at the beginning of the year to 314 at the end of the year, according to statistics released by the Organisation for Economic Cooperation and Development... 04 Dec 2017
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