Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.
The government has today published the draft legislation for Finance Bill 2015, including on the new diverted profits tax (DPT) – nicknamed the ‘Google tax’ by many.
Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
Can the trend for tax inversions survive an assault from the US Treasury department? Adam H Rosenzweig, professor of law at Washington University School of Law, assesses the situation.
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.