International Client – May 2019

20 May 2019

the world

Our May 2019 issue of International Client contains the following articles:

In brief

We round-up the news in brief.

Transfer pricing: documentation is key

We outline the basis of the UK’s transfer pricing legislation and the practical steps organisations should take to document and support their transfer pricing policies.

New legislation to address the issue of ‘economic substance’

There is renewed pressure for businesses to pay a fair amount of tax and have ‘economic substance’ where they are established in the British Crown Dependencies and Overseas Territories. Our article looks at the economic substance requirements.

Mandatory digital VAT reporting

From 1 April, digital VAT reporting became mandatory in the UK. Our article considers what this means for businesses operating in the UK and the key VAT reporting deadlines.

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