Articles

Results 1 to 5 of 20
Most popular |Most recent


The US's reaction to France's DST

European Union, France, United Kingdom, USA - December 3 2019 In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not…

International Tax Competitiveness

European Union, OECD, United Kingdom - October 7 2019 The Tax Foundation has published its annual International Tax Competitiveness Index. Countries are ranked by competitiveness in respect of specific…

What can we learn from Starbucks and Fiat?

European Union, Netherlands, United Kingdom - September 25 2019 The European Court ruled yesterday that the EU Commission had not been able to demonstrate that the advance pricing agreement between Starbucks and…

Where should the holding company be?

European Union, United Kingdom - September 16 2019 In any cross-border merger transaction, an early question will often be where the holding company for the merged group should be located. This is not…

Taxing the new self-employed

United Kingdom - July 18 2019 The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of…