BEPS

Chris Sanger reviews the IMF’s recent report, Spillovers in international corporate taxation, which considers how national tax decisions have international impacts and offers some radical suggestions to the current international tax architecture

A short report of Tax Journal's discussion on 'BEPS and the UK'. Speakers were:

• David Gauke (exchequer secretary to the Treasury); 
• Mike Williams, director, business and international tax, HM Treasury;
• Kate Ramm, senior adviser on the BEPS project to the OECD;
• Paul Morton, head of group tax, Reed Elsevier; and
• Philip Baker QC, Barrister, Gray’s Inn Tax Chambers.

The event was kindly supported by law firm Pinsent Masons and chaired by James Bullock, its head of litigation and compliance. John Watson, former head of tax at Ashurst, also took part in the panel Q&A.

Peter Cussons examines issues of possible concern from an EU law perspective regarding the BEPS proposals made to date

With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points

Claire Hooper provides an update of the work done on BEPS as announced by the OECD in its webcast last week

The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile

Martin Zetter and Ashley Greenbank review the OECD’s recent  discussion draft on this issue

Alison Lobb and Bill Dodwell report on action 13 of the OECD’s BEPS action plan

Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.