Double tax relief
2011 international review
A country-by-country guide to some of the key tax developments in 201115 Dec 2011
Bank Levy: UK and Germany
The UK and Germany have signed a Bank Levy Agreement to eliminate double charging where a bank is chargeable to…13 Dec 2011
Double tax relief and enforcement: Armenia, Brazil, China, Ethiopia and Hungary
The Double Taxation Relief and International Tax Enforcement (Armenia) Order, SI 2011/2722, brings into effect arrangements between the governments of…21 Nov 2011
Roundtable discussion: tax competitiveness and CFC reform
Five leading tax professionals, including HMRC's Judith Knott, took part in a roundtable discussion on UK tax competitiveness. Much of the discussion, chaired by John Overs, concerned CFC reform and the potential ‘gateway’ test to filter cases out of the regime.11 Nov 2011
China: draft regulations
A draft Order, bringing into effect a new comprehensive double taxation agreement between the UK and China, has been published.…18 Oct 2011
Liberia: regulations
The International Tax Enforcement (Liberia) Order, SI 2011/2434, brings into effect an agreement for the exchange of information for tax…18 Oct 2011
The Netherlands and Curaçao, Sint Maarten and the BES Islands: regulations
The International Tax Enforcement (Curaçao, Sint Maarten and BES Islands) Order, SI 2011/2433, brings into effect an agreement for the…18 Oct 2011
The Netherlands and Aruba: regulations
The International Tax Enforcement (Aruba) Order, SI 2011/2435, brings into effect an agreement for the exchange of information for tax…18 Oct 2011
Mauritius: regulations
The Double Taxation Relief and International Tax Enforcement (Mauritius) Order, SI 2011/2442, brings into effect arrangements set out in a…18 Oct 2011
South Africa: regulations
The Double Taxation Relief and International Tax Enforcement (South Africa) Order, SI 2011/2441, brings into effect arrangements set out in…14 Oct 2011
Press watch: ‘Tax wars’
‘US tax authorities are targeting cross-border finance deals worth billions of dollars between leading US and UK banks as they…26 Sep 2011
Withdrawal of tax treaties anti-avoidance proposed legislation
On 9 September, the Treasury Exchequer Secretary, David Gauke MP, announced that the government had decided not to proceed with…21 Sep 2011
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