BEPS

Jamie Robson

Jeremy Webster

Jeremy Webster and Jamie Robson (Pinsent Masons) consider how the MLI amends existing DTTs, and examine whether the principal purpose test would apply in a given scenario.

Philip Greenfield

Philip Greenfield (PwC) reports on the extent to which countries have started to adopt the BEPS recommendations.

Hatice Ismail, Martin Shah, Gary Barnett

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

Dan Neidle

Jemma Dick

The BEPS limitation on benefits article would hinder cross-border investment. Dan Neidle and Jemma Dick (Clifford Chance) consider why it’s likely to be of limited application.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Mario Petriccione

Nick Gurteen

Mario Petriccione and Nick Gurteen (KPMG) consider the impact of DPT for multinationals operating in today’s global business environment and the need to comply with the increasing tax administrative burden.

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Adam Kefford

Stuart Rogers

Adam Kefford and Stuart Rogers (PKF Francis Clark) answer a query on the status of international sales people working from home for the purposes of corporation tax in those jurisdictions.

A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.

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