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WITHHOLDING TAXES


Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications

Chris Morgan, Head, and Jonathan Bridges, Senior Manager, KPMG's International Corporate Tax Group, comment on the ECJ's decision in the Thin Cap GLO test case

Andrew Hickman, transfer pricing partner, KPMG, London, looks at the activities of the EU Joint Transfer Pricing Forum and asks what they mean for the UK

Liesl Fichardt, Special Counsel, Corporate Tax, Dorsey & Whitney, takes a closer look at dividend taxation

Gary J Mills, Director of Transfer Pricing and Ken Almand, Senior Transfer Pricing Consultant, both with Ernst and Young's Transfer Pricing Group, examine the changing UK transfer pricing environment

Jo Myers, Senior Consultant and Peter Male, Partner, both with Ernst & Young's Transfer Pricing Group in London, provide an overview of UK rules on thin capitalisation

John Hobster, Head of Global Accounts in Ernst & Young's Global Transfer Pricing Team, introduces this special Tax Journal issue focussing on transfer pricing

Waseem Khokhar, Associate with DLA Piper's Tax Investigations and Disputes Group, comments on the recent Opinion of Advocate-General Geelhoed concerning the Thin Cap GLO

Mark Schofield, Tax Partner, and Eric Peden, Tax Senior Manager, both of PricewaterhouseCoopers LLP in London discuss limitation on benefits and treaty qualification rules under the UK/US tax treaty

Anneli Collins, UK Tax Partner, and Jim Sams, US Seconded Partner, KPMG in the UK, highlight some of the principal issues faced by a UK group doing deals in the US

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