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  • Structuring the Granada merger

    The Granada merger with Compass in the UK involves an IPO, a public bid for a competitor, a demerger and a consolidation of public listings. The result is a huge tax challenge. Sandy Frew of Granada, and Daniel Friel and Karen Hughes of Lovells in London, review the tax issues

  • UK Revenue defeated on conversions

    Four UK building societies that converted to banks in the late 1990s claimed tax deductions for the costs of converting. The Inland Revenue disputed this, but the Special Commissioners of Tax found in the building societies’ favour. Hartley Foster of Clifford Chance reports

  • UK APAs put to the test

    Taxpayers are still testing the waters in the matter of how the UK Inland Revenue manages its advance pricing agreement process. Peter Nias of McDermott, Will & Emery, London describes the ins and outs of a recent case in which he was involved


Features

  • Structuring the Granada merger

    The Granada merger with Compass in the UK involves an IPO, a public bid for a competitor, a demerger and a consolidation of public listings. The result is a huge tax challenge. Sandy Frew of Granada, and Daniel Friel and Karen Hughes of Lovells in London, review the tax issues

  • UK Revenue defeated on conversions

    Four UK building societies that converted to banks in the late 1990s claimed tax deductions for the costs of converting. The Inland Revenue disputed this, but the Special Commissioners of Tax found in the building societies’ favour. Hartley Foster of Clifford Chance reports

  • UK APAs put to the test

    Taxpayers are still testing the waters in the matter of how the UK Inland Revenue manages its advance pricing agreement process. Peter Nias of McDermott, Will & Emery, London describes the ins and outs of a recent case in which he was involved

  • Treaties fail to protect capital gains

    Australia introduced capital gains tax in 1985, but the question of how its provisions interact with those in tax treaties has never been put to the test. Ian Dinnison, KPMG Melbourne looks at a new draft ruling from the Australian Taxation Office

  • Rich EU rewards the wary

    EU member states offer a rich investment environment for US multinationals. But, together with lucrative rewards, come the multiple layers of EU taxes, which require careful, focused planning. By Rolf Eggert and Robert van Brederode, KPMG’s Tax Centers of Excellence

  • Brazil broadens its tax base

    The Brazilian tax authorities have completed their annual round of corporate tax changes. Abel Simão Amaro and Lionel Pimentel Nobre, of Amaro, Stuber e Advogados Associados, Rio de Janeiro, look in detail at the key issues facing foreign investors

  • Coping with the QI burden: part I

    In the first of two articles, Marnin Michaels, David Balaban, Peter Connors, Philip Marcovici, and Thomas O’Donnell of Baker & McKenzie review the stringent requirements of the new qualified intermediary regime in the US and suggest ways to address them

  • Russia reverses non-disclosure

    Cautious optimism for foreign investors in Russia follows radical efforts by the government to level the playing field for business. In the second of two articles, Robert Fort of Deloitte & Touche, Moscow reports on Russia’s most recent changes

  • Are you being served?

    This year’s IFA Congress, held at Munich’s Kulturzentrum am Gasteig from September 3 to 8, drew 1,500 professionals. But despite the international flavour in terms of both attendees and subject matter, did it really succeed in dishing up what delegates were looking for?

  • Thailand clears up VAT assessment

    Since Thailand introduced VAT in 1992, the Revenue Department has issued numerous individual rulings on tricky areas. Self-assessment has been a particular sticking point. By Kitipong Urapeepatanapong and Chaiyong Ngampravatdee, Baker & McKenzie, Bangkok

  • Deborah Lange

    Deborah Lange Senior vice-president, tax, Oracle Corporation: Deborah Lange was last month promoted to senior vice-president of tax at the US’ Oracle Corporation. She explains to Sharon Cunningham why, after 13 years with the leading technology company, her enthusiasm for the job has not wavered


News Analysis



International Correspondents


International Tax Review Profile

RT @CBItweets: UK needs a Budget that enables the country to grow its way out of austerity. Here are 5 business priorities https://t.co/CAw

Oct 19 2017 09:19 ·  reply ·  retweet ·  favourite
International Tax Review Profile

This year's World Tax directory is now online. How does your firm stack up? https://t.co/CtRbW1Ub5j

Oct 19 2017 09:13 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AuroChardon: Let's honour the #memory of a brave #journalist and woman ➡️ vigil tomorrow, 18 Oct, 6pm, in front of Residence Palace #Da…

Oct 18 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Correspondents