Financial Instruments Tax and Accounting Review

Recent legislative developments in Spain represent a risk to both clients and practitioners unaware of the changes to the tax rules. Fernando Leon Del Canto explains why. Tax advisers in the UK are having to turn their attention to a relatively new..

Grace Perez-Navarro provides an update on the OECD’s efforts to modernise the international tax system. Strengthening the international tax system – to both eliminate tax barriers to cross-border trade and investment and to tackle tax..

Following the adoption of the so-called “GAFA Tax” on digital services, Siamak Mostafavi and Fabrice Korenbeusser consider whether it is a temporary fix to the taxation of the digital economy. Further to the failure by the G20 and the..

The UK has raised four pleas in an action before the CJEU for the EC decision to be annulled and the EC decision has been formally published. The UK’s appeal against the European Commission (EC) claim that the UK Controlled Foreign Company..