Suddenly finding yourself without a key part of your tax department can be a problem at the best of times, particularly in the middle of a major international merger. Salman Shaheen explores how taxpayers can benefit from interim VAT management in emergency situations and how it differs from companies’ more common experience of secondment.
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The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves pillar two’s guiding ethos
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