INTERNATIONAL TAXES

The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).

Robert Langston

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Gary Richards

Robert Hartley

Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.

Rupert Shiers

Jonathan T Stoel

The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Richard Asquith

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews.

Brin Rajathurai

Murray Clayson

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

Thomas Dick

UK charities are increasingly encouraged to become limited partners in private equity funds targeting US acquisitions. Thomas Dick (DLA Piper UK) examines the related tax issues.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Will Egan

Graham Samuel-Gibbon

Graham Samuel-Gibbon and Will Egan (Taylor Wessing) consider HMRC's updated list of double tax treaties and the tax implications for groups with entities in those jurisdictions.

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