International Tax Report

Neasa MacErlean discusses three judgments coming out of the UK courts – and one EU state aid decision – of interest to tax practitioners and their clients
 UBS AG & Another v Revenue & Customs [2016] UKSC 13, March..

In the first part of this article, Amanda Kazacos introduced some of the main issues and criticisms of the principle purpose test under Action 6 of the OECD BEPS project. In this final instalment, she analyses scope, treaty benefits and bias, before..


Succession planning is not a new concept, although it is currently in the spotlight, with increased scrutiny from shareholders and regulators, especially in financial institutions
 The UK Corporate Governance Code (the Code)..


In a recent announcement the EC has detailed proposals to promote a fair, growth-friendly tax system for companies in the European single market
 The European Commission announced during October that it had plans to relaunch the..

In the first instalment of this two-part commentary, John Bentil discusses the single tax and benefits priniciples, and presents some of the fundamental elements underpinning customary international law theory and practice. The Organisation for..