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Reviewing Trends in the Tax Market Expert Comment: The globalisation of tax

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The further development and increased complexity of international trade and the movement of people and services has had a pronounced effect on the complexity of international tax legislation and raised the risk profile and pressures associated with in-house UK tax functions. Developments in international tax legislation such as the seemingly ever-changing CFC rules DTR and transfer pricing regimes have resulted in the need for commercial groups to take advice from both accountancy and law firms on more varied and numerous tax matters across a wider geographic area. In-house this has meant that tax functions need to be aware of an array of international tax issues their effects and also where to take advice to resolve any number of complex matters. The effect of this increased complexity and the approach taken by different revenue authorities has raised the profile of...

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