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Client Notes

HMRC’s PDCF campaign continues – back to business

HMRC have announced that it will be holding a webinar on Tuesday 6 October to provide an update on its Profit Diversion Compliance Facility (PDCF). The facility is a mechanism...

News

Insurance Company Working Group comments on OECD's "GloBE" global minimum tax proposals

A group of global insurance and reinsurance companies commented late last year on OECD proposals aimed at ensuring that multinationals pay a global minimum rate of tax. Despite or even...

Insights

Double standards for the taxation of intra group financing
Registered Content

The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft...

Analysis

Tech tax – Looking forward to 2020
Registered Content

Following-up from our previous blogs on Tech Tax, we thought it would be useful to take a whirlwind tour of what to expect in tax and transfer pricing related topics in 2020. But for those...

News

Tech Tax and the OECD: it’s as easy as A, B, C

What is it about? OECD proposals to tax the digital economy which will significantly impact all large tech companies that are consumer oriented.What will the impact...

Hogan Lovells Publications

Global Media, Technology and Communications Quarterly - Autumn 2019

The Technology, Media and Telecommunications team at Hogan Lovells introduce the Autumn edition of the Global Media, Technology and Communications Quarterly.

News

TMT Horizons 2019

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

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.

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