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PERMANENT-ESTABLISHMENT


GE Financial, treaty residence, and the meaning of ‘business’ premium
Card image Kyle Rainsford
Kyle Rainsford (Travers Smith) examines the ramifications of the Upper Tribunal’s decision.
26 July 2023
Tax and the City review for July 2023 premium
Card image Mike Lane
Card image Zoe Andrews
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the Court of Appeal decisions in Royal Bank of Canada and Civic Environmental Systems and the consultation on transfer pricing, DPT and permanent establishment. 
13 July 2023
Tax on establishing a business in Australia
Card image Paula Tallon
Card image Siobhan Sellick
Now that Australia and UK have signed their trade agreement, Paula Tallon and Siobhan Sellick (Prosperity Advisers Group) explain what Australian taxes UK companies will encounter when establishing a business presence there. 
5 August 2021
International review for May 2021 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
27 May 2021
International review for February 2021 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
24 February 2021
International business operating models: the tax issues premium
Card image Hannah McKenzie, Louise Keegan, Gavin Orpwood
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
3 December 2020
Tax and the City review for September 2020 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2020
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
Tax and the City review for November 2019 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
5 November 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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