The UK is rushing through a new tax which overrides a longstanding international principle. Is that wise, asks Mark Bevington (Baker & McKenzie)
It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US
Luigi Macioce reports on Italy’s new ‘Google tax’