We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By continuing to use the website, you consent to our use of cookies. Close

International Tax Report RSS feed

The month in tax

Online Published Date : 30 June 2021 | Appeared in issue: June 2021 - 30 June 2021

KPMG in the UK summarises recent corporate tax developments of potential interest to ITR readers. Diverted Profits Tax: HMRC “big stick” diminished by FTT closure notice decision First-tier Tribunal directs HMRC to issue closure..

Time to reconsider corporate taxes?

Online Published Date : 30 June 2021 | Appeared in issue: June 2021 - 30 June 2021

US research has suggested a need to revisit empirical arguments around effective tax rates. Hannah Gannagé Stewart reports. The US Congressional Research Service (CRS) has queried the rationale for the 2017 decision to slash the corporate tax..

OTS moots change of tax year dates

Online Published Date : 30 June 2021 | Appeared in issue: June 2021 - 30 June 2021

The Office of Tax Simplification (OTS) has published a review of the implications of changing the date of the end of the tax year for individuals. The 71-page report,1 refers to the “clear benefits in adopting a tax year which is either..