Our final report on the tax regimes of BRIC countries focuses on Russia: Andrey Duyunov and Petr Popov provide an overview of the country’s tax rules; Santhie Goundar reports on recent changes; and Andrew Terry gives a tax expert’s view on doing business in and with Russia.
Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
The transfer pricing compliance yield from mid-tier businesses collected by HMRC’s local compliance teams in 2012/13 stood at a record £253m, according to figures obtained by Pinsent Masons.
Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.
Structures such as the ‘double Irish’ will become ineffective when measures being developed in the course of the project to tackle base erosion and profit shifting have been implemented, an OECD tax expert predicted during a webcast on 2
Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.