Hogan Lovells Podcasts
"Thanks... Good Talk" Shortcast
18 January 2023
Ivan Zapien focuses his shortcast on the issues, people, and culture that help shape Washington, D.C.
Publications
News
Applying an arm’s length comparator to intra-group debt: the role of third-party covenants
04 August 2022
When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have...
News
UK government plans to introduce a re-domiciliation regime
02 November 2021
On 27 October 2021, HM Treasury, BEIS and HMRC published a consultation paper seeking views on proposals for a UK re-domiciliation regime under which foreign-incorporated companies could...
Client Notes
HMRC’s PDCF campaign continues – back to business
24 September 2020
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...
Insights and Analysis
Double standards for the taxation of intra group financing
Registered Content
14 May 2020
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...
Insights and Analysis
Coronavirus (COVID-19) - Summary of key international tax measures
Registered Content
20 April 2020
Taxpayer-friendly changes in tax law are fast becoming key weapons in governments’ arsenals for tackling the economic fallout of COVID-19.
News
COVID-19: International Taxation – a View from OECD
10 April 2020
The Covid-19 lockdown measures may result in adverse effects on the right to tax between countries which is currently provided for in international tax treaties.
Insights and Analysis
Transfer pricing in the new global economy
Registered Content
06 February 2020
Driven by ever-advancing technologies, today’s multinationals need to quickly adapt to new ways of doing business — a process that can often leave them more vulnerable to risk...
Insights and Analysis
Tech tax – Looking forward to 2020
Registered Content
06 February 2020
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...
