This Digest covers important topics relevant to withholding tax which is a mechanism by which tax authorities collect tax.
This Digest covers the origins of the PPR legislation and why it is so complex; a detailed analysis of the legislation and its contentious points.
This provides detailed, expert guidance including: the UK statutory residence test; foreign income and gains rules; CGT rebasing for former remittance basis users; temporary repatriation facility; and much more.
It provides detailed, expert guidance including: ESG fundamentals; tax as an ESG issue; the global tax regulatory landscape; tax transparency and disclosure; tax governance and internal controls; transfer pricing and ESG; ESG-driven tax incentives; sector insights and the future; and much more.