INTERNATIONAL TAXES

A Lexis+ UK Tax report of the key announcements with additional practitioner comment.

The Upper Tribunal in Hargreaves effectively seeks to import the Indofood concept of beneficial entitlement into domestic law. Dominic Robertson (Slaughter and May) examines the practical uncertainties this creates and questions whether the decision was correctly decided.

Ceinwen Rees

George Apps

Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.

Tim Sarson

Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).

Ross Robertson

Chris Holmes

Chris Holmes and Ross Robertson (BDO) explain how international aspects can complicate demergers and what tax issues to look out for.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Tim Sarson

Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Caroline Barraclough Amanda Tickel James Caldecourt

James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.

Tim Sarson

The OECD’s much-awaited Pillar Two administrative guidance is among the recent developments reviewed by Tim Sarson (KPMG).

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