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ANALYSIS: Tax reforms aimed at technology companies will be likely to affect all large international businesses in the end, tax experts have said. 19 Mar 2019
The UK government should not proceed with its plan to introduce a digital services tax in April 2020 and should instead wait for international consensus on the issue, according to Pinsent Masons, the law firm behind Out-law.com. 14 Mar 2019
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....
A new digital tax in France may clash with EU laws because it is being implemented in a rush, an expert has said. 14 Mar 2019
Goods transported into Northern Ireland from Ireland in the event of a 'no deal' Brexit will not be subject to tariffs the UK government intends to apply in that scenario. 14 Mar 2019