John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Howard Murray and Sara Stewart take a look at the main tax issues as well as any other particular issues arising from pre-sale hive-downs and debt reorganisations.
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
By Rebecca Murray, barrister, Temple Tax Chambers
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
To consolidate or how to account? That is the question. Stephanie Hurst and Alycia Spitzmueller consider the impact of new standards issued by the IASB.
Nigel Doran examines the unorthodox contract settlement in the Ardagh case, and the lessons for advisers.
Group relief provisions: whether valid under EC law
Bradley Phillips and Perminder Gainda explain the tax implications of the different types of demerger structures that UK companies typically adopt to split their activities into two or more separate companies, along with a worked example
Views from senior in-house tax experts on how the corporate tax function will evolve and the future for outsourcing.