INTERNATIONAL TAXES

What are the ORIP rules? What are they seeking to achieve? It is perhaps surprising that so little has been said about the offshore receipts in respect of intangible property (ORIP) rules. After all, these are internationally unique, transformed...

The European Parliament elections are over and a new European Commission begins its term in November this year. Europe’s tax professionals cannot afford to turn a blind eye to the EU election results or the priorities of the next European Commission, writes Johan Barros (Accountancy Europe)

My way or the highway will not lead to a longer-term solution, writes Deeksha Rathi (Slaughter and May).

Tm Sarson (KPMG) reviews the latest developments that matter.

Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.

Tim Sarson (KPMG) provides your monthly update on international tax.

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...

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.

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