Financial Instruments Tax and Accounting Review

In this commentary, Andrew Parkes examines the complex issue of tax competition and the impact of various global initiatives, including BEPS and GAAR. Countries using tax competition to “unfairly” help multinational companies is a..

Tax avoidance and evasion are major contributors to lost government income in African countries and are being tackled through transfer pricing legislation. In this analysis Fred Omondi and Robert Ogutu discuss the changes taking place on the African..

This CFC and Dividend GLO decision concerned tax on overseas portfolio dividends and compound interest. The Supreme Court (UKSC) has published its decision in Prudential, a test case in the CFC and Dividend GLO. It concerns Advance Corporation Tax..

The data shows HMRC continues to prioritise these areas to ensure that multinationals pay the right amount of tax in the UK. HMRC has published the most recent transfer pricing and Diverted Profits Tax (DPT) statistics, which provide useful..

The Government has published its Brexit White Paper and debated the Customs Trade Bills in the House of Commons. The publication of the Brexit White Paper in July is a key milestone in the Brexit process. Clarification of the Government’s..