Publications

Published Works

Is the DST compatible with the UK's international obligations?

The OECD has warned against unilateral measures leading to taxation of the digitalised economy outside the international tax framework. The UK is one country that has proposed such...

Hogan Lovells Publications

A Turning Point for Tech – Global survey on digital regulation

Technological developments and tech-based business models have become a focus for global regulation across borders and industries in recent years.

Hogan Lovells Publications

TMT Horizons 2019

The dynamism of the Technology, Media and Telecoms sector is set to continue.

Hogan Lovells Publications

HMRC introduces Profits Diversion Compliance Facility

HMRC has announced today the introduction of a new Profits Diversion Compliance Facility, which is aimed at tackling the avoidance of tax by multinationals by diverting profits outside the...

Hogan Lovells Publications

UK Tax Authority tightens the screws on tech companies

When is an amnesty not an amnesty? When the carrot is the (possible) absence of stick.

Publications

Tax law rewrite: Scambler on looking back to ICTA 1988 – Tax Journal magazine

In Scambler v HMRC, the Upper Tribunal sets out when it ispermissible to look to the previous legislation to help interpretTax Law Rewrite (TLR) statutes.

Publications

BEPS Action 14: OECD detail on 'MAP' procedures – Tax Journal magazine

On 20 October 2016, the OECD released further documentsrelating to the Mutual Agreement Procedure (MAP) under BEPSAction 14.

Publications

Tax disputes in 2017 - Tax Journal magazine

Diverted profits tax disputes will come into real focus this year. For many early cases, much of the one year ‘review period’ where negotiation and agreement are expected will...

Published Works

Tax disputes in 2017

Diverted profits tax disputes will come into real focus this year. For many early cases, much of the one year ‘review period’ where negotiation and agreement are expected will...

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