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New UK tax charge on 'overseas intangibles' may have greater impact than DST29 Nov 2018

How will the UK’s upcoming Digital Services Tax impact you? 22 Nov 2018

Out-Law Guides

  • Taxing the digital economy

    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 Multilateral Instrument (MLI) to amend double tax treaties

    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...

  • Corporate criminal offences of failure to prevent the facilitation of tax evasion

    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...

  • Patent Box Regime (entrants on or after 1 July 2016)

    This guide was updated in May 2017

  • Common Reporting Standard

    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...

  • Structures for French corporate groups

    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....

More guides