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International Tax Sub-Committee

Chairman: Glyn Fullelove

Vice-Chairman: (To be appointed)

Technical Officer: Sacha Dalton

The remit of the International Tax Sub-Committee of the CIOT’s Technical Committee covers:

  • Controlled Foreign Companies
  • Cross-border arbitrage involving hybrid instruments and hybrid entities
  • Cross-border mergers and reconstructions
  • Cross-border leasing
  • Double taxation agreements
  • Double taxation relief
  • European issues, including ECJ case law and EC Directives
  • OECD developments
  • Permanent establishment issues
  • Taxation of Foreign Profits
  • Transfer pricing and thin capitalisation
  • US developments

Please indicate where you have particular expertise and add any relevant comments. This is useful to know when we are asked for quick comments. At other times papers are sent to all members.

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