INTERNATIONAL TAXES

FA 2019 contains two notable changes to UK taxation of controlled foreign companies (CFCs), both of which take effect from 1 January 2019.The current UK CFC rules were included in FA 2012, following a significant re-write of older provisions. The...

Jessica Hocking

Kate Ison

Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner) examine the key findings and implications from two policy papers published at the time of the Spring Statement.

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

Nicola Saccardo

Nicola Saccardo (Maisto e Associati) discusses potential direct tax consequences of Brexit for multinational groups.

Donald L. Korb

Andrew Solomon

Andrew Solomon and Donald L. Korb (Sullivan & Cromwell) discuss the recent US Treasury regulations on two of the US tax reform’s most significant provisions.

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

Mark Saunders

Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

On 17 January, the governments of the UK and Israel signed a protocol amending their 1962 double taxation convention.

The UK’s new double taxation agreements and protocol with Guernsey, signed in July 2018, entered into force on 7 January 2019.

The agreement and protocol take effect from:

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