The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).
Shiv Mahalingham (Duff & Phelps) provides a round-up of news affecting the transfer pricing sphere.
Martin Zetter provides guidance on the likely changes to the new transfer pricing regime.
Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) provide an expert practitioner review of the OECD’s initiative to tackle base erosion and profit shifting.
Tom Scott (McDermott Will & Emery) looks at hybrid arrangements and the effect of the OECD proposals.
Charles Yorke (Allen & Overy) reviews Action 4 of the BEPS report.
Michael McGowan, Andrew Thomson and Emma Hardwick (Sullivan & Cromwell) review Action 6 of the BEPS report.
Alison Lobb (Deloitte) considers the permanent establishment threshold and the consequences for cross-border trading.