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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
The European Council of Ministers has agreed that rules to prevent 'hybrid mismatches' used for tax avoidance by multinational companies should be extended to cover arrangements with non-EU companies. 23 Feb 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 European Commission breached Apple's fundamental rights in its demand that Ireland recover €13 billion in taxes from the company, Apple has said in pleas lodged in appeal against the decision. 21 Feb 2017
Swiss voters have rejected proposals that would have reformed corporate tax and removed the reduced tax rates that Switzerland currently grants to multinational firms. 13 Feb 2017
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