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Draft Finance Bill 2019: the impact on MNCs premium
Card image Sandy Bhogal
Sandy Bhogal (Gibson Dunn & Crutcher) provides an overview of the things for MNCs to get excited about, monitor or otherwise resign themselves to.
 
12 July 2018
Commercial purpose: a new standard in EU law? premium
Card image Kelly Stricklin-Coutinho

The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).

21 June 2018
International briefing for May 2018 premium
Card image Tim Sarson

Tim Sarson (KPMG) provides your monthly update on international tax.

24 May 2018
The building blocks of customs classification premium
Card image Mark Fell
Mark Fell (Radcliffe Chambers) considers the basic building blocks of the customs classification of goods imported into the European Union.
 
18 April 2018
Tax and the City briefing for April 2018 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
12 April 2018
Tax reform in the digital economy: recent OECD and EC activity
Card image Murray Clayson

Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.

4 April 2018
The Cross-Border Trade Bill premium
Card image Philip Higham
Card image Sara Luder
The Bill tries to accommodate all plausible outcomes, write Sara Luder and Philip Higham (Slaughter and May), but offers no real clarity on what the system will actually look like following Brexit.
 
31 January 2018
Recent measures countering MTIC fraud premium
Card image Anthony Eskander
Anthony Eskander (KPMG) reports the various UK and EU measures to combat missing trader intra-Community fraud, which is said to cost revenue authorities around €60bn annually in tax losses.
 
15 November 2017
Can the UK CFC rules survive the EC’s state aid investigation?
Card image David Harkness Dan Neidle Rob Sharpe
David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.
 
9 November 2017
Supreme Court ruling in Littlewoods premium
Card image Nick Skerrett
Nick Skerrett (Simmons & Simmons) examines the background, issues and impact of the much awaited decision on ‘adequate indemnity’.
 
9 November 2017
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