01/20/2022
As a reminder, effective 1 January 2019, the deemed tax credit regime whereby companies holding a Category 1 Business Licence were entitled to claim a deemed tax credit of 80% was abolished and replaced by a partial exemption regime on qualifying income.
01/19/2022
The asset was intended to be sold and the proceeds so derived by the Stiftung were to be distributed to the heirs of the founders.
01/19/2022
On 20 December 2021, the OECD published keenly awaited model rules designed to implement Pillar Two of its ambitious plans to reform international taxation.
01/16/2022
While the underlying law is relatively clear and well-established, there are still a few lesser-known legal risks to which employers are exposed
01/14/2022
The government’s consultation seeks views on the proposed tax - which will be operated on a country-by-country basis - and its application in the UK, including who the rules apply to, transitional rules and how firms within scope should report and p
01/13/2022
Given the lack of guidance from the IRS on such gifts, donors and recipient charities face a number of tax uncertainties.
01/12/2022
The UK government has today (11 January 2022) published a consultation seeking views for how a worldwide 15% minimum corporation tax should be domestically implemented.
01/12/2022
Countries signing up to the OECD deal are not obliged to introduce the pillar two rules, but if they do so, they must follow the approach taken in the OECD model rules.
12/30/2021
There is an increasing overlap between legal and accounting, and so this partnership with Lawpath will ensure businesses right around Australia receive expert on demand advice to stay ahead and succeed with their business operations.
12/22/2021
Countries are not obliged to introduce pillar two into their own domestic laws.
12/22/2021
The editors discuss a time of overwhelming change and some of the investment trends in the private client arena.
12/21/2021
One other way to simplify year-end tax planning is to account for any relocation or taxable benefits for employees periodically, on a quarterly or monthly basis.
12/21/2021
The recent investment will provide capital to support the ambitious growth strategy of Clue across the next five years.
12/21/2021
An oligarch, a dictator’s aide and a beverage tycoon turned to America’s least populated state to shelter assets, the Pandora Papers show.
12/20/2021
Our analysis of the G7 global tax deal was widely covered in media and press.
12/17/2021
The difference between commercial (up to 5%) and residential rates (up to 17%) is now significant which is no doubt why there has been an increased focus on ways to mitigate this tax burden.
12/16/2021
The review relates to transactions that were carried out before a change in Germany’s tax legislation came into force in 2016.
12/14/2021
HMRC recommits in the document to publish the long-awaited guidance on its view of dilapidations, overages, call options and rights of light. However, no timeframe for the updates was confirmed.
12/14/2021
An investigation found that the TCA had been unlawfully processing the nationality data of people who applied for childcare benefits for years.
12/10/2021
The figures include £8.1bn in tax believed to have been avoided through transfer pricing - the way multinationals allocate their costs and income between different countries.