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Member Articles


Amendments in Estonian Income Tax Act proceeding from the EU Directive on taxation of parent companies and subsidiaries

On 1 November 2016 the amendments to the Income Tax Act entered into force in Estonia adopting the amendments of the EU Directive No. 2011/96/EU on the common system of taxation applicable in the case of parent companies ...

The UK Autumn Statement 2016: What this means for private clients

It was Theresa May's first Autumn Statement as Prime Minister, Phillip Hammond's first as Chancellor of the Exchequer and the UK's first since the referendum confirming that the UK will be leaving the EU. However, there ...

Potential Tax Law Changes Under the Trump Administration

By Steven J. Bokiess of FGMK (Chicago, Illinois, USA) Donald Trump’s election, and the continuing control of Congress by the GOP, are expected to bring about tax law changes for individuals and businesses. Throughout ...

Autumn Statement - Corporate and Business Tax round-up

by Cathy Corns of Mercer & Hole (London, England) The Autumn Statement was more about confirmation than reformation for business taxpayers. Many of the changes were announced in the Budget in March this year and come as ...

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