Showing 71 - 80 of 90 matches filtered by 'Tax - transfer pricing', 'Articles'
  • Transfer pricing documentation – Implementation of BEPS Action 13 into Belgian law

    Belgium 29.08.2016

    A new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter into...

  • Hoping for closure

    United Kingdom 26.05.2016

    The procedural requirements for issuing a valid closure notice in relation to an HMRC enquiry have been considered by a higher court for the first time...

  • Singapore OEICs – a significant boost to Singapore's fund management industry

    Singapore 04.04.2016

    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. Summary and implications Singapore's Senior Minister of State for Law and Finance,...

  • UK Budget 2016 Analysis

    United Kingdom 16.03.2016

    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Our award-winning tax team provides expert commentary on the UK 2016 Budget...

  • India Budget 2016-2017

    Global 14.03.2016

    Introduction India’s recently announced budget for 2016-2017 (the “Budget”) sets out a number of structural reforms which further those set out in the...

  • 2015 Autumn Statement: Analysis

    United Kingdom 25.11.2015

    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Wednesday, 25 November was Autumn Statement Day in the UK and Olswang's...

  • Tax Deductibility of Corporate Interest Expense

    United Kingdom 29.10.2015

    HM Treasury has published a consultation on the tax deductibility of corporate interest expense in the UK. The consultation has been prompted by the recent...

  • Tax shift and federal budget measures

    Belgium 28.09.2015

    The announced set of tax measures aimed at balancing the federal budget for 2015/16, including the so-called ‘tax shift’ (a shift from taxes on labour...

  • Transfer payments: Ombudsman takes hard line on delays

    United Kingdom 10.09.2015

    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. In two recent cases the Pensions Ombudsman has found trustees to be guilty of...

  • Tax shift and federal budget measures announced today

    Belgium 23.07.2015

    The Belgian federal government has announced today a new set of tax measures aiming to balance the federal budget for 2015-2016, including the so-called...