US-TAX-POLICY

In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).

Constantine Christofi

David Goldberg QC

Recent cases concerning the application of double tax treaties have seen the courts striving for common sense outcomes, write Constantine Christofi (RPC) and David Goldberg KC (Gray’s Inn Tax Chambers).

Residence and the UK/USA double tax treaty.

Heather Self

In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.

Miles Humphrey

Mark Saunderson

Mark Saunderson and Miles Humphrey (Deloitte) examine what has happened since the Tax Cuts and Jobs Act was passed.

Tim Sarson

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

Donald L. Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) examine the result of the year-long US tax reform effort, the Tax Cuts and Jobs Act of 2017.

Donald L. Korb

Andrew Solomon

All of a sudden, the Republicans are making quick progress in transforming the US tax code, report Donald L. Korb and Andrew Solomon (Sullivan & Cromwell).

Tim Sarson

Tim Sarson (KPMG) provides your monthly guide to the latest international tax developments that matter.

Jonathan Cooklin (partner) and Dominic Foulkes (associate) of law firm Davis Polk comment on the current trend of US corporate inversions.

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