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Withholding tax on royalties: the beginnings of international tax anarchy?

OECD, United Kingdom - December 7 2017 At the Autumn Budget, the Government published a consultation paper which focused on the manner in which certain businesses that operate within the…

Senior accounting officers

United Kingdom - April 25 2018 The law requires certain UK companies to appoint a senior accounting officer (SAO). The SAO of a qualifying company must ensure that the company…

Gideon Sanitt

Brexit Questions: Post-Brexit, will the UK implement ATAD?

European Union, United Kingdom - October 12 2016 On 17 June 2016, the EU member states (including the UK) reached political agreement on the introduction of the Anti-Tax Avoidance Directive (ATAD)…

Limitation on Brexit: the UK, the EU, and US treaty benefits

European Union, United Kingdom - August 23 2021 A recent agreement between the UK and US competent authorities seeks to address the impact of Brexit on the UK/US double tax treaty, which has…

Lawrence Parkin, Rhiannon Kinghall Were

Brexit Questions: I was thinking of setting up a holding company in the UK. Shall I move to Switzerland instead?

European Union, United Kingdom - July 5 2016 Even post-Brexit, the combination of no withholding taxes on dividends, an exemption from gains on disposals of substantial shareholdings, broad…