The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
David Taylor reflects on recent reports on multinational tax planning and the draft Taxation of Regulatory Capital Securities Regulations
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Measures to increase tax transparency will bring the international tax system into the modern age, the UK government declared at the close of the G8 leaders’ summit in Northern Ireland.
David Boneham and Lara Okukenu look ahead to new frameworks sanctioned by FRS 100
A new EU law requiring multinationals to report profits and taxes on a country by country basis may be introduced within a few months, reports have suggested after the European Council agreed to strengthen measures to tackle tax evasion and avoidance.
The FTT rejected an attempt to take advantage of the derivative contract group transfer rules. Kevin Conway offers an analysis