Tax is evolving at an ever-quicker pace. With BEPS action points being legislated into domestic law, treaty actions for the Multilateral Instrument (MLI), the introduction of the US Tax Cuts and Jobs Act from December 2017, trade/tariff initiatives and business complexity, is it time to create a formal high-level organisational role of chief strategic officer?
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A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality