Blog

• Interest deductibility – A medley for Europe

  By Daniel Adams/ 24 December 2018 / Comments

  

  In the autumn of 2015 the Organisation for Economic Co-operation and Development (OECD) published its 15 Action Plans to counter Base Erosion...

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• A year as the Master Tax Adviser

  By Anais Bresle/ 2 November 2018 / Comments

  

  Morag has just finished her term as Master of the Worshipful Company of Tax Advisers (WCoTA); today, she reflects on...

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• US Tax Cuts and Jobs Act – New Rules on Interest Deductions

  By Daniel Adams/ 24 August 2018 / Comments

  

  One of the changes to US Federal corporate income tax legislation contained in Law H.R.1, informally known as the Tax Cuts and...

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• Loan Life Cover Ratio: A First Principles Explanation

  By David Rosel/ 10 August 2018 / Comments

  

  If a bank is contemplating making a loan to a project of a certain size, how confident can it be that it...

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• Singing from the same MIM sheet – An Operis blog on the Mutual Investment Model

  By David Rose/ 30 July 2018 / Comments

  

  As the UK basks in the longest heatwave for many years, thoughts in the infrastructure community turn to what will be keeping...

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• Tax and Accounting in Foreign Lands: How We Perform a Review

  By Simon Williams/ 12 July 2018 / Comments

  In a previous blog post we answered many of the common model auditing questions, including the rationale behind model...

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