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UK Corporate Interest restriction

United Kingdom - April 4 2017 New UK legislation in the Finance Bill 2017 will implement OECD recommendations to restrict the amount of interest that can be deducted for…

John Buckeridge, Michelle T Davies.

Eversheds Sutherland Global Tax Digest - March 2017

Belgium, Finland, Germany, Global, Ireland, Italy, Poland, Switzerland, United Kingdom, USA - March 16 2017 As part of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK Government is proposing legislation to restrict the ability of companies…

Antonio Marco Morabito, Dr. Reto Boehi, Dr. Stefan Diemer, Ignaas Behaeghe, John Buckeridge, Karolina Stawowska, Nathalie Urban Eggstein, Niamh Caffrey, Sebastiano Sciliberto.

Proposed US Border Adjustment Tax

OECD, USA - February 21 2017 Since our previous briefing on this subject (which can be found here) it has become apparent that the Republican majority in the US Congress plan to…

Aaron M. Payne, John Buckeridge, Robert S. Chase II.

U.S. "border tax" - Current House Republican Blueprint

USA - January 23 2017 The proposal is for a "Destination based cash flow tax" (DBCFT) to replace corporation tax (possibly at a rate of 20% for companies and 25% for…

John Buckeridge.

UK Legislation: Climate Change Levy - renewable source electricity exemption

United Kingdom - October 31 2016 In the July 2015 UK Budget, it was proposed that the renewable source electricity exemption from the climate change levy be withdrawn from 1 August…

Michelle T Davies.