Deductible relationships
A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan. ...
International Tax
International Tax
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the ...
Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business l...
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Latest briefings
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark i...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski ...
Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disc...
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact wh...
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the ...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.