CORPORATE TAXES

John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance. 

Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.

The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Paul Townson and Chris Holmes (BDO) consider some of the common corporate reorganisations and demergers that companies may undertake, and the key risks and issues with each type of transaction. 

In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.

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).

Dan Neidle and Nicola Hemsley (Clifford Chance) explain how these might operate and consider the anomalies and potential solutions.