Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government pu...
The digital economy has been the subject of much debate in recent years and in November 2017 the government pu...
BEPS Action 7 – Attribution of Profits to PEs The OECD’s Discussion Draft on Additional Guidance on Attributi...
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until Septembe...
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide ...
In May the OECD published draft implementation guidance for consultation which is intended to assist with the ...
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targ...
The consultation document states that the proposals are largely driven by the aim of achieving consistency of ...
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are...
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (t...
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the ...