GROUPS

Will the changes simplify the rules in practice? Michael Bell and Tracey Wright analyse the practical impact of the changes in the current Finance Bill

Mike Lane reviews the new purpose-based value shifting rule for companies disposing of shares or securities

Karen Bullen provides your refresher guide

The OECD Committee on Fiscal Affairs has invited public comments on draft changes to the commentary on the OECD Model Tax Convention concerning the meaning of the term ‘beneficial owner’. The term has given rise to different interpretations by...

The government announced on 4 April its intention to amend Schedule 10 to the Finance Bill published on 31 March.

The OECD published a summary of a recent meeting between private sector representatives and delegates of a working party on the transfer pricing aspects of intangibles.

Jonathan Bridges and Michael Bird examine the types of arrangement that may not give rise to an artificial diversion of UK profits and hence not attract a CFC charge