Financial Instruments Tax and Accounting Review

US publishes final BEAT regulations and proposes additional rules. On 2 December 2019 final regulations and related proposed regulations implementing the base erosion and anti-abuse tax (BEAT) provisions in the US were published. BEAT effectively..

Ben Fryer and Barbara Onuonga provide an overview of some of the key UK tax developments in 2019 with potential implications for the financial services sector. Amidst Brexit-related uncertainty and attendant political turmoil on the one hand, and..