Key Points From HMRC’s Tax Reform Proposals

Law360

Patrick J. O’Gara Alex Rigby Kyoka Hadano

HM Revenue & Customs has proposed significant reforms to the U.K.'s transfer pricing and permanent establishment (PE) rules, and a repeal of the diverted profits tax, bringing that regime within U.K. corporation tax. Partner Patrick O'Gara, European counsel Alex Rigby and trainee solicitor Kyoka Hadano discuss the potential impacts on international and domestic transactions, new reporting obligations and details of the proposed legislative changes.
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