Research published by the Cornwall Chamber of Commerce suggests there is support amongst British business for a move to an international unitary taxation system.
A range of international agreements and cross-border developments have increased tax authorities’ powers to exchange information and give mutual assistance to collect tax debts. Liesl Fichardt and Catherine Francis explain
In this comprehensive, seven-page report – which can be downloaded as a PDF – David Jervis, Ben Jones and Elspeth Van den Brande provide a detailed review of the tax deductibility rules across various European jurisdictions.
Financial transaction tax: ‘This is a bad day’ for supporters of Europe’s proposed financial transaction tax, reports the Financial Times Brussels Blog.
As has been reported in the national media, the legal adviser to the EU’s finance ministers, the Council Legal Service, has concluded that one of the main provisions of the proposed European financial transaction tax (FTT) is ‘discriminatory, overreaches national jurisdiction and infringes the EU
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
US giants can indeed claim not to be taxable on the full amount of UK sales, says Lydia Challen
Thirteen EU member states, including the UK, are to participate in a pilot for private VAT ruling requests involving complex cross-border cases, between 1 June and 31 December 2013.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Business has supported establishment by the OECD of ‘uniform international rules on controlled foreign companies and on interest deductibility’