MULTINATIONALS

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.

A basic transfer pricing model may be the fairest approach, says Sara Luder

Why might an American multinational wish to migrate? Tim Sanders and Eric Sensenbrenner explain

What needs to change, asks Cym H. Lowell

US giants can indeed claim not to be taxable on the full amount of UK sales, says Lydia Challen

Chris Morgan reports on recent global matters including the Australian Budget and the Linklaters case in India