BEPS

Mark Middleditch (Allen & Overy) reviews recent developments affecting the City, including the consultation on interest expense and the corporation tax treatment of fines and related payments made by banks.

Cristiana Bulbuc

Cristiana Bulbuc (Joseph Hage Aaronson) considers when tax planning spills into unacceptable practices.

Chris Morgan

Chris Morgan (KPMG) reviews the latest developments in the international tax world.

Mark Middleditch

Your monthly round-up of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Jeanette Zaman

Jeanette Zaman (Slaughter and May) considers the draft legislation on hybrid mismatch arrangements and discusses their application to commercial transactions and the potential significance of the imported mismatch rules.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) provides a round-up of news affecting the transfer pricing sphere.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) answers questions on the UK government consultation on changes to its rules on the deductibility of corporate interest and the likely introduction of a fixed ratio rule.

Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including a consultation on a fixed ratio rule; patent box reform; country by country reporting; and the special corporation tax rate applying to payments of restitution interest made by HMRC.