Article 2 – Malcolm Wu

Is the EU finally ready for a Common Consolidated Corporate Tax Base? By Malcolm Wu   In 2011, an ambitious Common Consolidated Corporate Tax Base (CCCTB) directive was proposed by the European Commission. The directive sought to harmonise the 28 different corporate tax codes of the Member States into one set of corporate tax rules,… More Article 2 – Malcolm Wu

Your fault, my fault, our fault, no fault? English fault-based divorce, current proposals and the alternative New Zealand model

By Tom Gilchrist   Introduction Legal problems pertaining to divorce have recently resurfaced into the public spotlight following the case of Owens v Owens [2018] UKSC 41. Mrs Owens married Mr Owens in 1978 and had two children, both of whom were adults when Mrs Owens petitioned for divorce in May 2015. Her petition fell… More Your fault, my fault, our fault, no fault? English fault-based divorce, current proposals and the alternative New Zealand model