DST

Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.

Lucy Urwin

Rhiannon Kinghall Were

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) consider what the agreement means for the international taxation of multinationals.

Jefferson VanderWolk

Robert O'Hare

Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) discuss the current state of play and what needs to be resolved.

Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, following news that the US has suggested halting multinational discussions on the OECD’s ‘pillar one’ digital tax proposals, are we heading for a tax trade war?

Elizabeth Emerson

Laura Hoyland

Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.

Judy Harrison

Michael Alliston

Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.

Rupert Shiers

Jonathan T Stoel

The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).