Financial Instruments Tax and Accounting Review

On 11 February 2016 the PAC took evidence from Google executives and HMRC as part of its enquiry on corporate tax settlements As has been widely reported in the press the Public Accounts Committee (PAC) has held a session on corporate tax,..

Strengthening engagement with BEPS

Legislation strengthening and extending the hallmarks in the DOTAS regime has been published and came into effect on 23 February HMRC has published legislation amending the hallmarks in the Disclosure of Tax Avoidance Schemes (DOTAS) regime. A..

Proposals for an anti-BEPS Directive and implementation of Country-by-Country reporting are included in a new package of measures from the EC The European Commission has unveiled a new Anti-Tax Avoidance Package. This inludes two legislative..

In this article, Matthew Herrington provides an overview of recent global tax developments as we enter 2016, including the publication of the European Commission’s Anti Tax Avoidance Directive, the latest state aid decision from the European..

IFRS: 2015 and beyond