Corporation Tax Guidance

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International tax and transfer pricing

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Latest Guidance
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28 Jun 2019

There are several administrative matters and deadlines to be aware of in connection with diverted profits tax (DPT), which is unsurprising given that DPT is an entirely...

Corporation_tax_img7
28 Jun 2019

A company doing business in the UK may initially undertake activities without a taxable presence in the UK.However, where activities will actually be undertaken in the...

Corporation_tax_img5
28 Jun 2019

BackgroundIt was announced at Autumn Statement 2014 that a new tax would be introduced, known as the diverted profits tax (DPT) (see the Autumn Statement 2014 ― corporate...

Corporation_tax_img8
28 Jun 2019

IntroductionThis guidance note outlines the three main tax considerations when a UK company makes an acquisition outside the UK, which are:•structure, ie whether to...

Corporation_tax_img8
28 Jun 2019

Direct earningsForeign source trading income of a UK company earned directly (where trading with a country) is taxed in the UK as trading income of the company, after...

Corporation_tax_img3
28 Jun 2019

Calculation of the effective tax rateAn international group’s effective rate of tax is usually calculated as the amount of tax it pays divided by its consolidated...

Corporation_tax_img7
28 Jun 2019

Reasons for an inbound migrationMigration describes the situation when a company changes its tax residence. A company which is not incorporated in the UK may become...

Corporation_tax_img3
28 Jun 2019

What is country-by-country reporting?Country-by-country (CbC) reporting essentially requires large multinational enterprises (MNEs) to provide an annual return that...

Corporation_tax_img6
28 Jun 2019

Common situationsInternational tax is relevant to a number of different situations. This guidance note outlines the most common situations. Also see the Glossary for...

Corporation_tax_img5
28 Jun 2019

This note has been updated for HMRC’s guidance  published in December 2018, which supersedes HMRC’s interim guidance published in March 2015 and updated in November...

Latest Guidance
Corporation_tax_img3
Corporation Tax

There are several administrative matters and deadlines to be aware of in connection with diverted profits tax (DPT), which is unsurprising given that DPT is an entirely...

Corporation_tax_img7
Corporation Tax

A company doing business in the UK may initially undertake activities without a taxable presence in the UK.However, where activities will actually be undertaken in the...

Corporation_tax_img5
Corporation Tax

BackgroundIt was announced at Autumn Statement 2014 that a new tax would be introduced, known as the diverted profits tax (DPT) (see the Autumn Statement 2014 ― corporate...

Corporation_tax_img8
Corporation Tax

IntroductionThis guidance note outlines the three main tax considerations when a UK company makes an acquisition outside the UK, which are:•structure, ie whether to...

Corporation_tax_img8
Corporation Tax

Direct earningsForeign source trading income of a UK company earned directly (where trading with a country) is taxed in the UK as trading income of the company, after...

Corporation_tax_img3
Corporation Tax

Calculation of the effective tax rateAn international group’s effective rate of tax is usually calculated as the amount of tax it pays divided by its consolidated...

Corporation_tax_img7
Corporation Tax

Reasons for an inbound migrationMigration describes the situation when a company changes its tax residence. A company which is not incorporated in the UK may become...

Corporation_tax_img3
Corporation Tax

What is country-by-country reporting?Country-by-country (CbC) reporting essentially requires large multinational enterprises (MNEs) to provide an annual return that...

Corporation_tax_img6
Corporation Tax

Common situationsInternational tax is relevant to a number of different situations. This guidance note outlines the most common situations. Also see the Glossary for...

Corporation_tax_img5
Corporation Tax

This note has been updated for HMRC’s guidance  published in December 2018, which supersedes HMRC’s interim guidance published in March 2015 and updated in November...