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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Publications

Hogan Lovells Podcasts

"Thanks... Good Talk" Shortcast

Ivan Zapien focuses his shortcast on the issues, people, and culture that help shape Washington, D.C.

News

Applying an arm’s length comparator to intra-group debt: the role of third-party covenants

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

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

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

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

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

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

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

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...

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