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International taxes
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International taxes
INTERNATIONAL TAXES
Local variations in DAC 6 implementation
David Hammal
Robert Gooding
Sharan Hayer
How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
Pillar one: what’s next?
Eloise Walker
It now looks certain that the OECD is aiming not only to reallocate taxing rights but also to increase the tax take, writes Eloise Walker (Pinsent Masons).
US tax reform: recent changes and next steps
Miles Humphrey
Mark Saunderson
Mark Saunderson and Miles Humphrey (Deloitte) examine what has happened since the Tax Cuts and Jobs Act was passed.
International review for February 2020
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
EU watch: the tax developments ahead
Johan Barros
A communication on business taxation, an action plan on tackling tax fraud and potential changes to the DAC rules are among some of the European Commission’s immediate areas of focus on tax.
State aid ruling on the UK’s CFC regime: an update on recovery
Paul Davison
Sam Withnall
Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year.
Comment: Digital tax reform and the challenges facing policy makers
David Gauke
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke.
The OECD’s update on international tax reform
Zoe Andrews
One step forward?
Digital taxation: a bluffer’s guide
Eloise Walker
A basic primer on ‘the taxation of the digital economy’, the story so far, and what ‘pillar 1’ and ‘pillar 2’ mean - by Eloise Walker (Pinsent Masons).
International review for January 2020
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
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EDITOR'S PICK
Dup- API Test HMRC’s customer services ‘have deteriorated’, according to PAC report
Guy Bud
1 /7
Sample test Article
Hannah Manning
2 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
3 /7
Understanding the FIG regime
Jo Bateson
4 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
5 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
6 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
7 /7
Dup- API Test HMRC’s customer services ‘have deteriorated’, according to PAC report
Guy Bud
Sample test Article
Hannah Manning
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
NEWS
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Dup- API Test HMRC’s customer services ‘have deteriorated’, according to PAC report
HMRC manual changes: 18 July 2025-Test
API Test HMRC’s customer services ‘have deteriorated’, according to PAC report
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CASES
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Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
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HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
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‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments