All Insights

Technology, Media and Telecommunications (TMT)

TMC Tax Focus | Be prepared for tax scrutiny

With tax authorities often sceptical about the motives behind corporate decision-making, recording and being able to demonstrate the commercial rationale

Tax

The Tax Break Podcast | Taxpayer Information notices

In our latest tax podcast, Ian Hyde and Matt Greene consider the sorts of issues you need to think about

Technology, Media and Telecommunications (TMT)

TMC Tax Focus | International arrangements under the spotlight

Increased globalisation of companies in the Tech, Media and Communications sector has led to Tax Authorities clamping down on tax

Technology, Media and Telecommunications (TMT)

TMC Tax Focus | Profit attribution in a changing commercial environment

An international focus on preventing 'base erosion and profit shifting' (or 'BEPS') has brought in fundamental changes to the allocation

Tax

Osborne Clarke responds to call for input on UK funds regime review

Reform of the UK funds regime is welcome but should focus on improvements to existing UK fund vehicles alongside any

Technology, Media and Telecommunications (TMT)

TMC Tax Focus | Common tax incentives for IP rich businesses

With falling headline corporate tax rates, we look at what other ways jurisdictions are trying to encourage IP rich companies

Technology, Media and Telecommunications (TMT)

TMC Tax Focus | A shifting international tax landscape

Over the last few years there have been a raft of changes in the tax rules for companies that are

Tax

The Tax Break Podcast | Virtual hearings in the tax tribunal

In the latest of our tax podcast series, Michelle Radom and Matthew Greene discuss how the tribunal has evolved to

IR35 | The new world: seven last-minute tips

The new IR35 regime is in force from 6 April 2021 bringing substantial new risk for staffing companies, consultancies and

Tax

The Tax Break Podcast | How will the upcoming IR35 changes impact the end-user?

In the latest of our tax podcast series, Ian Hyde is joined by Tracey Wright, a partner in Osborne Clarke's

Tax

Ruling num. 608/2021 dated 17 February 2021 from the Superior Court of Catalonia – Principles of "uniqueness" and "compartmentalisation" for Spanish tax purposes

The Superior Court of Catalonia has issued a ruling, stating that, in a gift of shares, Regional Tax Authorities should