HMRC takes independent line on thin capitalisation

December 06, 2007

UK revenue issues statement of practice and model agreement

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Topics

more across site & bottom lb ros

More from across our site

This week in tax: EU court strikes out Belgian tax scheme on state aid grounds

The General Court reverses its position taken four years ago, while the UN discusses tax policy in New York.

Ralph Cunningham, September 22, 2023

Viersen, Germany - January 9. 2022: Closeup of mobile phone with

Amount B remains prominent sticking point in BEPS talks

Discussion on amount B under the first part of the OECD's two-pronged approach to international tax reform is far from over, if the latest consultation is anything go by.

Ralph Cunningham, September 21, 2023

Innovation and flexibility key to pillar two data readiness

Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.

Russell Gammon, September 20, 2023

ITR Autumn Issue 2023: Editorial

ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.

September 20, 2023

German government district, Berlin 2000x.jpg

German industry wants more from govt on draft tax reforms

Company tax changes are central to the German government’s plan to revive the economy, but sources say they miss the mark. Ralph Cunningham reports.

Ralph Cunningham, September 18, 2023

ITR-Americas-Tax-Awards-2023-editable-transparent-4c.png

ITR Americas Tax Awards 2023: winners announced

The winners of the ITR Americas Tax Awards have been announced for 2023!

John Harrison, September 15, 2023

More tax experts to seek out Middle East, Clyde & Co hire claims

There is a ‘huge demand’ for tax services in the Middle East, says new Clyde & Co partner Rachel Fox in an interview with ITR.

Sam Sholli, September 15, 2023

European Central Bank (editorial only) 2000x.jpg

This week in tax: ECB criticises Italy windfall tax on banks

The ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.

Sam Sholli, September 15, 2023

Maintaining the tax base in the US and UK: TP and diverted profits tax

Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.

Caroline Setliffe, September 14, 2023

EY tax revenue grows by 7.5% during bumper year

The result follows what EY said was one of the most successful years in the firm’s history.

Sam Sholli, September 13, 2023