Insights
Find the latest thinking from Ashurst - in-depth insights, new research, and original ideas from our specialists across the firm.
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12 Results
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brexit | tax insight
19 Jan 2021 Business after Brexit: Understanding the changes to Tax
Top considerations for post-Brexit and the Trade and Cooperation Agreement
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Global tax insight - issue 5
31 Oct 2019 Global Taxation of the Digital Economy
The key issue here is the taxation of cross-border flows and profits. In particular, when should jurisdiction A subject an entity from jurisdiction B to tax…
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global tax insight - issue 5
31 Oct 2019 Taxation of the Digital Economy - the OECD's approach
The OECD – in the form of a multijurisdictional task force involving 134 member countries - is working towards a long term, comprehensive, consensus-based…
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global tax insight - issue 5
31 Oct 2019 The UK's proposed Digital Services Tax
As with the other jurisdictions taking unilateral action, the UK's decision to introduce a digital services tax was initially prompted by frustration at the…
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Built Environment Insights, issue 5 | UK
25 Feb 2019 Recent UK Real Estate Tax Changes
We have seen very material amounts of investment over the last few years into the UK real estate market from overseas, particularly Asian, investors. Some…
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GLOBAL TAX INSIGHT, ISSUE 3 | UK
05 Dec 2017 Tax and Blockchain
This article discusses three aspects of the interaction between the emergent technology of blockchain and the international tax system. We will explain some…
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INVESTMENT FUNDS INSIGHT ISSUE 1 | GLOBAL
26 Apr 2017 What is or are BEPS?
The base erosion and profit shifting project is likely to spur the most significant changes to the taxation of international business in years.
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Credit funds insight - issue 7
29 Nov 2016 Recent developments could open new opportunities for lending into Italy
Historically foreign funds have not been allowed to lend to Italian borrowers for regulatory reasons. From a tax perspective such lenders suffered Italian…
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GLOBAL TAX INSIGHT - ISSUE 1
21 Sep 2016 Qualifying Private Placements - UK Witholding Tax Exemption in Practice
The UK's new interest withholding tax exemption for qualifying private placements (QPP Exemption) came into force on 1 January 2016. One major impact of the…
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Global Tax insight - issue 1
13 Sep 2016 UK - Taxation of Fund Managers
Individuals in the UK's asset management industry have been subject to three very significant tax changes in the last 18 months, including, most recently, the…
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CREDIT FUNDS INSIGHT
01 May 2016 Issue 6, May 2016
Nick Goddard, Isabelle Lentz and Paul Miller examine the contractual freedom and flexibility these partnerships provide SEC targets private fund sponsors:…
