Tax publications

Effective tax rate benchmarking

Sector specific tax benchmarking studies for companies to compare their tax rates against their peer group
[10-07-2014]


Country-by-country reporting under CRD IV

Country-by-country reporting under CRD IV
[26-05-2014]


New proposed transfer pricing documentation and country by country reporting requirements

Current OECD proposals to increase transparency for tax administrators with new country-by-country reporting and with more prescriptive and extensive transfer pricing documentation requirements are likely to further increase to this compliance burden that multinationals face.
[24-03-2014]


Transfer pricing considerations for gas pricing

The link between gas and oil prices continues to weaken as global supply, demand and trading patterns continue to change. When responses to these market changes affect intra-group transactions, tax Transfer Pricing can become a significant risk and impact a Group’s effective tax rate.
[28-01-2014]


Total Tax Contribution and the wider economic impact

Surveying the 100 Group
[22-01-2014]


Tax transparency - what are the UK's biggest listed companies reporting?

A review of the FTSE100 for 2013 year-ends
[22-01-2014]


Taxman Summer/Autumn 2013: Revealing the world of tax dispute resolution

Welcome to the Summer/Autumn 2013 edition of Taxman. In this edition, we explore the carrot by looking in detail at the new disclosure facilities and the differences between them that can, in some circumstances, make a big difference on a client’s final liability. We also explore the stick in reviewing the recent announcements from HMRC and the Crown Prosecution Service around the desire to significantly increase the number of criminal tax prosecutions in the years ahead.
[18-06-2013]


Total Tax Contribution - Surveying the Hundred Group

Survey of the Total Tax Contribution for The Hundred Group shows that Britain’s largest retailers are feeling the impact of a total tax rate that has increased by almost two-thirds over the past eight years.
[03-06-2013]


A changing tax system -Total tax contribution: results of The Hundred Group 2012 survey

A changing tax system: The results of the 2012 Total Tax Contribution survey for The Hundred Group.
[20-01-2013]


More transparency in tax reporting

Many water companies are in the firing line on questions about their tax contribution. Our recent report on tax transparency highlights the trends and shares insights on how leading companies talk about tax in a way that is easy for all their stakeholders to understand.
[02-01-2013]


Tax First November 2012

Our Tax First newsletter brings you a round-up of the past month's major tax news and issues. The Chancellor, George Osborne, delivers his Autumn Statement on 5 December 2012 followed by the publication of the draft clauses of Finance Bill 2013 on 11 December 2012. Our Autumn Statement webpage will bring you the latest insights and predictions and asks what the Mr Osborne needs to do to set a course for prolonged, sustainable recovery.
[03-12-2012]


UK steps up league table of effective tax systems

Paying Taxes compares tax systems across 185 economies by measuring total tax cost (the Total Tax Rate), number of payments and time to comply for a case-study flowerpot making firm.
[22-11-2012]


Tax First September 2012

Our Tax First newsletter brings you a round-up of the past month's major tax news and issues.
[24-09-2012]


UK resident holders of undeclared Swiss bank accounts face tax bill under UK/Swiss Tax Agreement unless action taken before 31 May 2013

In the Autumn of 2011 the UK and Swiss governments announced a new agreement to tax undeclared Swiss bank accounts. The agreement will raise significant revenue for the UK Government but still protect Swiss banking secrecy by allowing the UK account holders to retain anonymity albeit at a high price
[03-09-2012]


Understanding new tax reporting rules

Tax transparency and country-by-country reporting. Have you considered how new reporting requirements and frameworks affect you?
[29-08-2012]


The Liechtenstein Disclosure Facility (LDF)

The LDF was created with the signing of an agreement of understanding between the UK and Liechtenstein in August 2009. It formally started on 1 September and has been extended to run until 5 April 2016. We have helped hundreds of people use the LDF to disclose untaxed offshore assets.
[29-08-2012]


The last opportunity for US taxpayers to settle their unpaid tax as the IRS reopens the Offshore Voluntary Disclosure Initiative

The US Inland Revenue Service (IRS) reopened the Offshore Voluntary Disclosure Initiative (OVDI) on 9 January 2012 to encourage taxpayers to come forward and disclose their offshore income, bank accounts, trusts and other foreign entities to avoid or evade tax, to comply with US tax laws.
[29-08-2012]


Taxman Summer/Autumn 2012: Revealing the world of tax dispute resolution

Welcome to the Summer/Autumn 2012 edition of Taxman. In this edition we bring you all the latest on HM Revenue & Customs’ (HMRC) current campaigns as well as highlighting the latest issues in the world of tax investigations, with a particular focus on HMRC’s drive to tackle offshore tax evasion.
[02-07-2012]


Tax reporting implications of life tax reform

The Finance Bill 2012 - 2013 means significant changes for life companies, particularly in the accounts. PwC considers the key issues to help you form a view on how to reflect the changes in your tax balances.
[14-06-2012]


New rules for taxing a life assurance company: 2013 and beyond

The new rules for taxing life insurance companies as published in the Finance Bill, and effective from 1 January 2013, represent a fundamental rewrite of the life insurance taxation regime.
[21-05-2012]


Tax First April 2012

Our Tax First newsletter brings you a round-up of the past month's major tax news and issues.
[25-04-2012]


Tax First February 2012

Our Tax First newsletter provides tax professionals with a round-up of the past month's major financial news and a calendar of useful diary dates.
[13-02-2012]


The Total Tax Contribution of the UK Oil & Gas industry

Report looking at the size of the contribution the oil and gas industry makes to the UK public finances and how the UK tax system impacts the industry.
[08-02-2012]


Tax First January 2012

Our Tax First newsletter provides tax professionals with a round-up of the past month's major financial news and a calendar of useful diary dates
[19-01-2012]


Tax First December 2011

Tax First December: News, events and change in tax
[09-11-2011]


Taxman autumn/winter 2011 - Revealing the world of tax dispute resolution

This edition includes articles on the recent UK Swiss tax agreement, HMRC’s information powers, Code of Practice 9, Alternative Dispute Resolution and many more.
[08-11-2011]


Out of sight, out of mind

Out of sight, out of mind
[08-11-2011]


Tax First November 2011

Tax First November: News, events and change in tax
[08-11-2011]


Draft Finance Bill 2012 legislation

Draft Finance Bill 2012 legislation
[08-11-2011]


In a happy place

In a happy place
[08-11-2011]