Commentary

Business tax—consultations

Business tax
Business tax | Commentary

Business tax—consultations

Business tax | Commentary

Business tax—consultations

The following is a list of proposed changes which are being consulted on, and which potentially affect current commentary in Parts B1 to B9.

DivisionSubject matterND para no.
B3.2Structure and buildings allowancesND.1944
B4.1OECD—Digital economy taxationND.1411
OECD Transfer Pricing GuidelinesND.1250
OECD—county-by-country reportingND.1613
Transfer pricing documentationND.1935
B5.2, B6.7Residential property developer taxND.1943
B5.3Consultation response—replacement of ESC D33ND.67
B5.6Consultation response—OECD—online platformsND.1624
B6.2Consultation response—Registration of Overseas Entities BillND.1295

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