Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.
Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
HMRC has made welcome changes to the new diverted profits tax, which takes effect from 1 April. As a result, the tax should not disrupt commercially based planning supported by economic substance, writes Shiv Mahalingham (Duff & Phelps).
Two changes particularly catch the eye, one welcome and one not so, writes Mike Lane (Slaughter and May).
Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.
Peter Jackson (Taylor Wessing) answers a query on a group restructuring to assist the refinancing of existing debt
CFC and dividend group litigation: outstanding issues
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
Simon Whitehead (Joseph Hage Aaronson) examines the High Court judgment in the FII GLO handed down on 18 December.
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.