Cookies on Pinsent Masons website

This website uses cookies to allow us to see how the site is used. The cookies cannot identify you. If you continue to use this site we will assume that you are happy with this

If you want to use the sites without cookies or would like to know more, you can do that here.

German tax loss forfeiture rules unconstitutional, says court19 May 2017

European Court: Taxpayer can challenge information request from foreign tax authority 19 May 2017

Out-Law Guides

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

    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.

  • Common Reporting Standard

    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). 

  • 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....

  • Maintaining non-UK tax residence

    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.

  • Changes to the international tax system as a result of the 'BEPS' project

    This guide was updated in May 2017.

  • Diverted profits tax regime

    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. 

More guides

MEP committee backs proposal to lower VAT on e-books 05 May 2017

Companies should prepare now for new UK offences of failing to prevent the facilitation of tax evasion 11 Apr 2017

More stories