This publication provides tax practitioners with a comprehensive guide to the aspects of UK legislation, case law and HMRC practice which will be relevant to businesses dealing internationally, and their stakeholders. The guide sets the UK tax system in the context of international treaties and the international legal framework. It provides examples and practical details about foreign tax regimes that UK businesses commonly come across. The book brings the technical principles together in issue-based chapters which demonstrate planning ideas and include tables and checklists for effective international tax planning.
What's New:
- Updated for Finance Act 2022
- Updated for the OECD Transfer Pricing Guidelines 2022
- Fully revised chapter on the Corporate Interest Restriction
- Updated commentary on the OECD’s Pillar One and Pillar Two proposals and the agreement of the Inclusive Framework
- Updated commentary on EU law and proposed directives
- Updated commentary on tax provisions pertinent to the post Brexit relationship between the UK and the EU
- Fully revised throughout to reflect the prevailing international tax planning framework
