John Watson asks if it is time for a top-up tax on multinationals
Jane McCormick asks the fundamental question: would the provision of additional tax data solve the issue of perceived tax avoidance by multinationals?
Practitioner views on the impact of the Autumn Statement:
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.
A basic transfer pricing model may be the fairest approach, says Sara Luder
Why might an American multinational wish to migrate? Tim Sanders and Eric Sensenbrenner explain
What needs to change, asks Cym H. Lowell
US giants can indeed claim not to be taxable on the full amount of UK sales, says Lydia Challen
Chris Morgan reports on recent global matters including the Australian Budget and the Linklaters case in India