Review of budget proposals by Chris Morgan and Alastair Munro
Peter Cussons on international taxation
Philip Baker on international taxation
Chris Morgan reports on key developments, including ECJ X Holding BV decision
Your guide to the live consultations
Masahiro Murashima, of Kitahama Partners, discusses global approaches to foreign source profits and controlled foreign company legislation
John Connors, Deputy Group Tax Director at Vodafone, sets out a vision for the taxation of foreign profits
Peter Maybrey, Tax Partner, and Peter Cussons, Tax Partner, PricewaterhouseCoopers LLP, comment on the eagerly awaited foreign profits consultation update
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies