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The OECD keeps the pressure on
Suze McDonald

19 February 2021

The Organisation for Economic Co-operation and Development (OECD) has recently issued updated reports regarding several of the ongoing actions arising from the base erosion and profit shifting (BEPS) project. In this update, we explore the key aspects mentioned in the report.

International tax and transfer pricing update
Suze McDonald

16 January 2021

In light of the coronavirus pandemic and Brexit, we provide an important update on recent developments concerning international tax and transfer pricing.

The corporation tax implications of the restoration of Crown preference
Suze McDonald

18 December 2020

Finance Act 2020 marked the restoration of Crown preference as it reinstated HMRC as a preferential creditor in respect of certain taxes. We explore the potential implications of HMRCs latest position.

Taxation of the digital economy – continuing progress
Suze McDonald

20 November 2020

Following the OECD reports for the pillar one and pillar two blueprints on the taxation of the digital economy, we discuss the pressure for the OECD to achieve a consensus in the current global climate.

International tax news update Oct 2020
Suze McDonald

17 October 2020

When it comes to the taxation of services provided digitally (usually remotely from territories away from the consumer), the spotlight has been on the OECD for some time, as it strives to find a consensus on the taxation of the digital economy – it previously committed to do this by the end of 2020. A failure to agree a consensus is likely to result in double taxation for affected taxpayers – including the likes of Amazon, Google, Airbnb, Facebook etc.

Are you ready for the transition from LIBOR to SONIA?
Suze McDonald

17 October 2020

The London inter-bank offered rate (LIBOR), a globally accepted key benchmark interest rate for over 35 years , is being replaced by the reformed sterling overnight index average (SONIA) from 31 December 2021.

UK corporate tax and coronavirus
Suze McDonald

13 August 2020

With the location of board meetings being affected by the coronavirus outbreak, we discuss the potential for further UK and overseas corporate tax implications.

International tax news update
Suze McDonald

18 July 2020

Whilst the impact of the coronavirus outbreak remains the main focus for business at this time, international businesses should also consider the effect of some key international tax developments.

Consultation on hybrid and other mismatches
Suze McDonald

20 June 2020

The tax documents published following the Chancellor’s Budget on 11 March included a consultation on the hybrid and other mismatches rules. We delve into the detail.

Consultation on notification of uncertain tax treatments
Suze McDonald

19 May 2020

A consultation on uncertain tax treatments was published after this year's Budget. This article provides an outline of a proposed new regime, which could significantly impact the relationship between HMRC and many large businesses.

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