CONSULTATION

Ian Zeider

Despite criticism, financial institution notices look set to be introduced. Elena Rowlands and Ian Zeider (Travers Smith) explore what this could mean.

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) considers the implications for businesses of the proposed changes to required transfer pricing documentation currently under consultation.

Richard Sultman

Jennifer Maskell

The European Commission has a new ‘digital levy’ initiative, pending international consensus on digital taxation. Jennifer Maskell and Richard Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.

Daniel Johnson

Chris Chatting

Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.

Ali Kazimi

Gavin Helmer

Ali Kazimi and Gavin Helmer (Hansuke) consider the nature of the economic crime levy consultation.

Will Smith

Lily Teh

Will Smith and Lily Teh (White & Case) consider some of the major trends and tax issues relevant to the establishment and operation of credit funds.

Alistair Godwin

Alistair Godwin (Grant Thornton) focuses on the Taxes Acts in order to bring out some of the key features of a ‘security’ that are useful in practice.

Andrew Stewart

Anton Hume

We are expecting new OECD guidance on the transfer pricing analysis of financing arrangements. Anton Hume and Andrew Stewart (BDO) consider what’s most likely to change.

Gary Richards

Robert Hartley

Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.

Brin Rajathurai

Murray Clayson

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

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