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INTERNATIONAL TAXES


President Trump’s approach to tariffs fits within a longer history of American protectionism, writes economist Duncan Weldon, but was that approach ever successful?
Jack Prytherch (Osborne Clarke) explains how the new scheme will apparently take inspiration from US and Canadian whistleblower models.
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act.
Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.
Tim Sarson (KPMG) reports the growing divergence in ideology between two of the world’s most powerful blocs, the US and the EU.
Sarah Richards (Sedulo Tax Advisory) explains why establishing a UAE image rights structure does not in itself remove UK tax exposure.

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.
Rupert Shiers and Suzanne Hill (Hogan Lovells) examine a recent ruling on whether a corporation tax deduction is allowable for significant expenditure in settling a regulatory investigation.
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