MAP

Simon Down

Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.

Alex Jupp

Kara Heggs

The proposed reforms to the diverted profits tax would, if implemented, take some of the venom out of DPT’s ‘sting’, write Alex Jupp and Kara Heggs (Skadden).

Peter Mason

Tax, treasury and finance consultant Peter Mason sets out some ‘commandments’ for responsible tax authority engagement.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Emily Szasz

Charlotte Anderson

Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.

Gideon Sanitt

Batanayi Katongera

Gideon Sanitt and Batanayi Katongera (Macfarlanes) review the state of play and the current steps being taken by the UK to implement the measures.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s review of tax developments affecting the City.

Ian Hyde

Robert Thomas

BEPS Action 14 sets out the principles for resolving international tax disputes in the future. The International Chamber of Commerce will be contributing to this debate at an OECD level. Ian Hyde (Pinsent Masons) and Robert Thomas (chair of the UK tax committee of the International Chamber of Commerce) share the findings of a recent ICC UK survey, which reveals strong support for introducing a mandatory binding arbitration and for greater taxpayer involvement in the arbitration process.

Santhie Goundar

Paul Stainforth

The OECD has released public comments on the BEPS discussion draft on action 14 (making dispute resolution mechanisms more effective). See the 413-page document.