A simpler and more modern tax environment sounds good – but what about tax competition?
The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
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I am the Head of Tax Knowledge at Slaughter and May.
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A simpler and more modern tax environment sounds good – but what about tax competition?
The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...
UK amongst those delaying DAC6 reporting deadlines
Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July...
LLPs and tax transparency
Limited liability partnerships are bodies corporate with a legal personality separate from that of their members. But an LLP which...
How far does the fiction of a deeming provision extend?
Not far enough to let the taxpayer escape UK tax under the UK/South Africa Tax Treaty, according to the Supreme Court in Fowler v HMRC....
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