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US Tax Reform: Updates to the BEAT regime
Online Published Date : 31 December 2019 | Appeared in issue: Vol 24 No 10 - 31 October 2019
US publishes final BEAT regulations and proposes additional rules. On 2 December 2019 final regulations and related proposed regulations implementing the base erosion and anti-abuse tax (BEAT) provisions in the US were published. BEAT effectively..
Financial Instruments Tax and Accounting Review
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The year in review
Online Published Date : 31 December 2019 | Appeared in issue: Vol 24 No 10 - 31 October 2019
Ben Fryer and Barbara Onuonga provide an overview of some of the key UK tax developments in 2019 with potential implications for the financial services sector. Amidst Brexit-related uncertainty and attendant political turmoil on the one hand, and..