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Tax competition and the modern economy
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..
Online Published Date:
10 September 2018
Appeared in issue:
Vol 23 No 04 - 01 May 2018
Examining the changing transfer pricing landscape in Africa
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..
Online Published Date:
10 September 2018
Appeared in issue:
Vol 23 No 04 - 01 May 2018
Prudential Assurance Company Ltd v HMRC – Supreme Court Decision
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..
Online Published Date:
10 September 2018
Appeared in issue:
Vol 23 No 04 - 01 May 2018
HMRC publishes 2017/18 transfer pricing and Diverted Profits Tax statistics
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..
Online Published Date:
10 September 2018
Appeared in issue:
Vol 23 No 04 - 01 May 2018
Brexit White Paper
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..
Online Published Date:
10 September 2018
Appeared in issue:
Vol 23 No 04 - 01 May 2018