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Base erosion and profit shifting: limiting tax deductions for interest costs
  • Squire Patton Boggs
  • OECD, United Kingdom, Germany
  • November 19 2015

Earlier this week the heads of state of the 20 largest global economies have agreed to adopt the 15 BEPS action points in their respective countries

Automatic exchange of information - HMRC launches “informal” consultation on guidance
  • RPC
  • OECD, United Kingdom
  • November 19 2015

On 17 September 2015, HMRC published draft guidance on the various automatic exchange of information regimes (namely FATCA, the OECD's Common

Bank shareholding in R&D company held not to jeopardise SME tax relief
  • RPC
  • United Kingdom
  • November 19 2015

On 15 July 2015, in a welcome decision, the First-tier Tribunal (in Monitor Audio Ltd v HMRC) held that, as an "institutional" investor, the presence

Question re: Foreign Account Tax Compliance Act and some of the replies given
  • Paris Smith LLP
  • United Kingdom
  • November 16 2015

A charity has been sent a substantial amount of paperwork by their bank, HSBC, which includes an 11 page return and a copy of US IRS Form W-8BEN-E

Corporate crime & investigations update - 26 October 2015
  • Addleshaw Goddard LLP
  • Brazil, China, Germany, Romania, United Kingdom, USA
  • October 26 2015

John Ashe, a former president of the U.N. General Assembly, a billionaire real estate developer and three others were indicted on Tuesday in an

Authorised fund horizons - Autumn 2015
  • Burges Salmon LLP
  • European Union, United Kingdom
  • October 23 2015

On 15 October HM Treasury confirmed in a policy paper that the Senior Managers and Certification Regime (SM&CR) will be extended under the Bank of

Secured loans for non-doms: pre 4 Aug 2014 loans outside new charge
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • October 15 2015

On 4 August 2014, the UK Revenue ("HMRC") abruptly changed its position on the taxation of UK resident, non-UK domiciled remittance basis users

BEPS Action 4 - proposed limits on interest deductions: what do they mean for businesses?
  • Clifford Chance LLP
  • OECD, United Kingdom
  • October 5 2015

The deductibility of interest is a critical issue for most businesses. With the release of the OECD's final reports on Base Erosion and Profit

FATCA: recent developments
  • Sullivan & Cromwell LLP
  • Australia, United Kingdom, USA
  • October 1 2015

On September 18, 2015, the IRS and Treasury Department issued Notice 2015-66 (the “Notice”). Most significantly, the Notice announces that the start

Banks’ tax contribution climbs to £31.3 billion
  • Eversheds LLP
  • United Kingdom
  • September 24 2015

New figures published show that the tax contribution of the UK banking sector climbed to £31.3 billion in 2014. In a recent press release, the BBA