TAX POLICY

Ian Hyde

BEPS Action 14 sets out the principles for resolving international tax disputes in the future. The International Chamber of Commerce will be contributing to this debate at an OECD level. Ian Hyde (Pinsent Masons) and Robert Thomas (chair of the UK tax committee of the International Chamber of Commerce) share the findings of a recent ICC UK survey, which reveals strong support for introducing a mandatory binding arbitration and for greater taxpayer involvement in the arbitration process.

Steve Edge

The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

The Office of Tax Simplification has responded to HMRC’s consultation on simplifying the gift aid small donations scheme (GASDS). The OTS recommendations include:

Tom Wesel

Zoe Wyatt

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.

Paula Tallon

Brexit: the impact on SMEs, by Paula Tallon (Gabelle).

Peter Clements

Brexit: the impact on multinationals, by Peter Clements (Freshfields Bruckhaus Deringer).

Paul Morton

Large businesses might wish to consider establishing a cross-functional ‘Brexit’ committee to monitor developments and plan for risks, suggests Paul Morton (RELX).

Darren Oswick

Gary Barnett

Darren Oswick and Gary Barnett (Simmons & Simmons) consider some of the tax implications that may result from the inevitable wave of business restructurings which will follow the Brexit vote.