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Website title: Global Law Firm | Paul Hastings LLP
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On 21 May 21 2026, HMRC published a policy paper proposing significant changes to the UK corporation tax treatment of UK resident companies who conduct part of their business through a foreign permanent establishment (PE).
The newly proposed measures are targeted at UK resident companies that generate large foreign losses, or generate large amounts of capital allowanc...
On May 29, Japan’s Diet passed amendments to the Foreign Exchange and Foreign Trade Act (FEFTA).[1] Initially submitted to the Diet in March, the amendments will significantly broaden the scope of covered transactions and introduce an enhanced interagency consultation framework often lik...