The European Commission today unveiled its proposal for a common consolidated tax base (CCCTB) system for calculating the tax base of businesses operating in the EU.
The European Commission today unveiled its proposal for a common consolidated tax base (CCCTB) system for calculating the tax base of businesses operating in the EU.
The Court of Appeal has ruled that UK thin capitalisation legislation is compatible with EU law, overturning a previous decision, on appeal from HM Revenue & Customs (HMRC).
Foreign banks with permanent establishments (PE) in the UK may have difficulty in providing an accurate calculation for the bank levy, which was introduced in January this year.
Michael Honiball, former head of transfer pricing at KPMG in South Africa, has moved to Webber Wentzel as a partner in the tax advisory department. Based in the Johannesburg office, he also consults from Cape Town.
