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Informa Law is postponing the distribution of print publications
Due to the ongoing Coronavirus pandemic, thedistribution of all Informa Law hard-copy publications will be temporarilyhalted.As we’re seeing across the publishing world, andbeyond, Covid-19 is causing major logistical issues. As a result, our own..
Online Published Date:
15 April 2020
Appeared in issue:
November 2019 - 01 November 2019
The month in tax
KPMG in the UK summarises recent corporate tax developments of potential interest to ITR readers.The UK Digital Services Tax: now a realityThe Finance Bill 2020 includes the final provisions of the UK’s Digital Services Tax.Chancellor Rishi Sunak..
Online Published Date:
27 April 2020
Appeared in issue:
February 2020 - 27 April 2020
Accounting for long-term investments in equity instruments
EFRAG has recently published its advice to the European Commission on the suitability of IFRS 9, Financial Instruments, for businesses holding long-term investments in equity instruments. In the first of two articles, Dawn Robey looks at the..
Online Published Date:
27 April 2020
Appeared in issue:
February 2020 - 27 April 2020
Recharacterising transactions – Transfer pricing and the burden of proof
Following the Israeli District Court’s landmark judgment in Broadcom, Lior Harary-Nitzan, Eyal Gonen and Leonid Karasik consider the detail of the case and potential implications for multinational enterprises and practitioners.Despite its small..
Online Published Date:
27 April 2020
Appeared in issue:
February 2020 - 27 April 2020
Maintaining cross-border trade in a changing tax landscape
The global indirect tax compliance landscape is undergoing a dramatic transformation, presenting international companies with an increasingly complex raft of rules and regulations. Christiaan Van Der Valk provides further insight.Over the past 20..
Online Published Date:
27 April 2020
Appeared in issue:
February 2020 - 27 April 2020
Transparency on CbC reporting
Reports made by multinational enterprises as part of the OECD’s country-by-country reporting rules should be made public, is the message coming out of a consultation on the reporting scheme, as Karen Beynon reports.The OECD has released 79 letters..
Online Published Date:
27 April 2020
Appeared in issue:
February 2020 - 27 April 2020
Extension of UK’s IR35 rules to private-sector clients
Stephen Pevsner explains the implications of the extension of rules applying to workers providing their services to private-sector clients through intermediaries, introduced to prevent perceived tax and national contribution avoidance.While these..
Online Published Date:
28 April 2020
Appeared in issue:
March 2020 - 28 April 2020