Topic
Tax Avoidance
127 published works
Employer Perspectives
Mini Budget 2022 – Off-payroll working (IR35)
By Freddie Calder, Sherilee Nairn
IR35 regime Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6…
Disputing Tax
ATAD 3 – How Will Private Equity Measure Up?
Andrew Howard, Ropes & Gray tax partner, outlines his thoughts on the likely impacts on private equity of the ‘ATAD 3’ EC proposal, designed to prevent the misuse of shell…
China Law Blog
Two-Contract International Deals
By Dan Harris
Two-contract international deals. I have one word for them. Don’t. If you feel you are being led down a complicated multi-contract or multi-company deal or structure path, you should stop,…
The CLS Blue Sky Blog
Offshore Activities and Corporate Tax Avoidance
By Zhihong Chen, Ole-Kristian Hope, Qingyuan Li, Yongbo Li
Taxation of multinational companies (MNCs) has received increasing attention from politicians, the media, regulators, and academics. While the popular press provides considerable anecdotal evidence that large MNCs pay lower taxes…
AGP & Co Insights
Taxation: EU list of non-cooperative jurisdictions
Important Announcement The EU is working to improve international tax governance, given the global nature of unfair tax competition. The EU list of non-cooperative jurisdictions for tax purposes is a…
Canadian Lawyer Mag
FCA relies on broad notion of actual control in general anti-avoidance rule analysis: lawyer
Appellate court finds palpable and overriding error in Tax Court's judgment
Internet Newsletter for Lawyers
Big tech, small tax: time to pay?
The internet has been a significant contributing factor to globalisation over the past couple of decades, notably leading to the creation of tech giants such as Google, Apple, Facebook and…
Wills, Trusts & Estates Prof Blog
To get the wealthy to pay more tax, first we need to work out why they avoid it
You do not often hear rich people advocating for paying taxes. John McAfee, who in June was found dead in a Spanish prison from an apparent suicide, was "inarguably the…
Employer Perspectives
Disguised remuneration: HMRC information on tax avoidance using unfunded pension arrangements
By Liam Kellett
HMRC has published information on the use of unfunded pension arrangements which are set up in an attempt to avoid corporation tax, income tax and National Insurance ("NI") contributions. If…
Milikowsky Tax Law Blog
What to Know About Tax Evasion and Avoidance
While nobody wants to be responsible for paying any more taxes than is absolutely necessary, it’s critical to remain aware of the fine line between getting creative with your tax…