International Tax Report

There is a fine line between effective tax planning that takes advantage of current regulatory and legislative allowances, and schemes that are perceived as ‘aggressive’ in the current anti-avoidance climate. George Arghyrakis discusses..

Andrew Howard comments on two recent First-tier Tribunal decisions and their potential implications for UK taxpayers. During the second week of August two decisions of the First-tier Tribunal were released[1], which illustrate the difficulties..

In Part I, Flavia Cavalcanti Pepe and H. David Rosenbloom introduced the concept of the derivative benefits provision and related tax policy issues. Here, they continue this discussion with an exploration of the technical issues, with some working..