25 April 2017
While individual income taxes are the biggest single component in US government funding, most attention is focused on the likely scale of cuts in US corporate income taxes. Will a reformed US tax system spark the biggest cash movement in the history of the world?
31 January 2017
Earlier this month, the Prime Minister Theresa May suggested that following Brexit the UK would adopt 'competitive tax rates and policies that would attract the world's best companies and biggest investors'. This led to accusations that Britain is becoming a tax haven. But what is a tax haven? Is the UK becoming one? And does it matter?
27 September 2016
A recent OECD report has made us think about future tax trends. Will we see continued competition between nations, what will happen to corporate and individual tax rates and what reforms will have the greatest impact on the taxation of businesses in the coming years? Nobody knows for certain, but we’ve put forward three predictions for future trends in tax.
14 June 2016
We’re beginning to hear calls for the development of a global tax policy for the taxation of corporate profits. Will they succeed?
27 April 2016
In this week’s tax brief, we examine the tax implications of Brexit following the OECD’s latest foray into the debate. We question whether recent initiatives will finally encourage tax authorities to collaborate internationally and we ask what’s delaying the promised offshore disclosure facility. Plus, the tax choices facing Scottish voters ahead of next week’s election.
19 April 2016
Reforms to the Chinese VAT system may result in services provided to Chinese customers by a non-established business being considered to be ‘VAT-inclusive’. Without renegotiation of fees, businesses may actually be paid less than the invoiced value of their services.
12 April 2016
With the publication of the tax returns of the Prime Minister, we have passed the point of no return when it comes to tax transparency. But in deciding who should be required to publish their tax information, where should the line be drawn?
30 March 2016
It’s beginning to look as though making public the country-by-country reporting of multinational corporations might be an easy win for those concerned with restoring the credentials of tax systems worldwide.
23 March 2016
The All-Party Parliamentary Group on responsible tax has been examining the OECD’s BEPS recommendations to the G20. So what was the outcome?
11 February 2016
George Bull, senior tax parter at RSM responds to today’s Public Accounts Committee hearing into Google’s tax deal with HMRC.