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This week in tax: Opposing EU verdicts in Amazon and Engie cases

Australia’s 2021 budget Australia’s 2021 budget, delivered on May 11 by Treasurer Josh Frydenberg, was designed to reduce tax compliance costs, boost investment in digital operations, build certainty in the tax system, and encourage business investment. The country is able to invest in improvements because its revenue collection is in a healthy position despite the COVID-19 pandemic. The most significant corporate tax measures for tax directors to note include: ·       A patent box regime at a 17% rate for medical and biotechnology patents; ·       An additional year of full asset write-offs and loss carry-backs; ·       Changes to corporate residency rules to include trusts and corporate limited partnerships;

UK manufacturers operating within freeports could face tariffs

The UK government admits that post-Brexit trade deals include clauses that could prevent companies benefitting from freeport tax breaks, affecting business worth up to £35bn annually. Rollover free trade deals signed with 23 countries as part of the UK’s post-Brexit trade deal include clauses that exclude manufacturers benefitting from freeport tax breaks, shutting the UK out of markets worth up to £35bn a year, according to the Labour Party. The opposition claims that trade ministers failed to remove ‘duty exemption prohibitions’, which mean businesses that have not paid import duties cannot benefit from reduced tariffs on exports. This could affect freeports announced as part of Chancellor Rishi Sunak’s 2020 Budget in East Midlands Airport, Felixstowe and Harwich, Humber, Liverpool City Region, Plymouth, the Solent, the Thames and Teesside.

RAIC Gold Medal Winner: Brigitte Shim and A Howard Sutcliffe

RAIC Gold Medal Winner: Brigitte Shim and A. Howard Sutcliffe RAIC Gold Medal Winner: Brigitte Shim and A. Howard Sutcliffe By their relentless pursuit of excellence, Brigitte Shim and Howard Sutcliffe have produced a significant body of exceptional design works covering architecture, landscape, interior, furniture and hardware. By Brigitte Shim and A. Howard Sutcliffe. Photo by Cida de Aragon Architects Brigitte Shim and A. Howard Sutcliffe, the founding partners of Shim-Sutcliffe Architects, are designers of some of the finest architecture in Canada. Universally respected by architects, academics and students as well as the general public, their work opens people’s eyes to the beauty of architecture and landscape; to materiality and craft; and to light and spirituality. And at the same time, their work serves as a counterpoint to much of what is happening in both the world and in architecture today. In an increasingly frenetic and digital world that promotes instant grati

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