International Tax Report

Laura Escorcia Sarmiento concludes her analysis of developments that have influenced Colombia’s tax policy over the years and lessons that can be learned through a comparison with the US CFC regime. Computation of income A CFC’s..

In this two-part commentary, Laura Escorcia Sarmiento discusses how certain developments have influenced and shaped Colombia’s tax policy over the years and analyses the lessons that can be learned through a comparison with the US CFC..

In this commentary, Emma Radmore presents a ‘stock take’ of developments from the past year and some predictions of what can be expected in the months ahead Aside from the key 2017 developments of the adoption and partial..

Neasa MacErlean outlines some of the key updates in the European ATAD II and their potential impact on multinationals. The Anti-Tax Avoidance Directive II (ATAD 2) is the latest in a series of EU measures designed to prevent corporate tax..