COUNTRY-BY-COUNTRY-REPORTING

The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.

Chris Morgan

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

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.

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.

Tom McFarlane

Tom McFarlane (Alvarez and Marsal Taxand UK) presents an overview of Action 13.

Stuart Pibworth Will Smith Leonard Ng Chris Brause

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including: Groupe Steria; management fees under UK treaty and minimum alternative tax in India; country by country reporting in Australia; debt capitalisation changes in New Zealand; and measures to encourage multinationals to locate headquarters in Thailand.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including new consolidating regulations for country by country reporting; withholding tax exemptions for private placements; mandatory disclosure and CFCs; and banks’ compensation expenditure

Chris Morgan

Christopher Morgan (KPMG) provides an update of recent developments, including: the OECD’s BEPS project; the CJEU decision in the EC’s challenge to UK cross-border relief; the Prudential Assurance case; the EC investigation into Belgium’s excess profit rulings; and news from Ireland and the US.

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