UK & International Corporate Taxation


Filed Under: UK Business

Tax Partner Paul Smith spoke at a conference on corporate tax on 11 June 2014.

Paul Smith spoke on the subject of “Taxation for International Groups” at a conference organised by IBC Global, held in London.

In his briefing, Paul covered the topics below:
  • Location, location, my favourite (tax) locations
  • Places to watch – other countries becoming competitive
  • IP planning and update on Google/Apple type structures
  • Take care with beneficial ownership & substance – tax treaties are important
  • Transfer pricing - both a risk and an opportunity
  • Interest deductions – avoid thin cap, earnings stripping, debt cap etc.
  • Group Finance Companies – will become increasingly important as interest rates rise
  • Trade with (and not in) high taxed countries – where practical
  • Using partnerships in group structures
  • Some unusual benefits of operating through offshore entities

For more information on this topic, please contact Paul Smith.