OECD

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Julie Hughff

Andy Baillie

It is a year since the BEPS Action 13 final report was published. Julie Hughff and Andy Baillie (KPMG) examine the practical issues facing multinational groups.

Tim Law

Tim Law (Engaged Consulting) examines the first step of the European Commission’s second attempt at compiling a list of ‘non-cooperative’ jurisdictions.

Maya Forstater

New rules will require large UK companies to publish their tax strategies. Researcher Maya Forstater reviews the 61 statements already published by FTSE 100 companies.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.

Ian Hyde

Robert Thomas

BEPS Action 14 sets out the principles for resolving international tax disputes in the future. The International Chamber of Commerce will be contributing to this debate at an OECD level. Ian Hyde (Pinsent Masons) and Robert Thomas (chair of the UK tax committee of the International Chamber of Commerce) share the findings of a recent ICC UK survey, which reveals strong support for introducing a mandatory binding arbitration and for greater taxpayer involvement in the arbitration process.

Steve Edge

The UK reaches out, but is this the right time and in the right way? Steve Edge (Slaughter and May) examines the latest position on IP withholding tax.