At no time in the past 50 years has the UK been a better place to do business. The coalition government that was formed in 2010 set out with the stated purpose of making the UK a more attractive place to do business and has radically reformed the UK corporate tax regime over the past four years. By and large, it has succeeded in its aim of making the jurisdiction a more attractive business location.
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The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems