Withholding taxes
2011 international review
A country-by-country guide to some of the key tax developments in 201115 Dec 2011
UK-Swiss tax agreement ‘has to be killed’, say campaigners
Tax campaigners have called for the ‘immediate cancellation’ of the UK government’s tax agreement with Switzerland. The Tax Justice Network…25 Oct 2011
Manufactured overseas dividends: regulations
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations, SI 2011/2503, amend the principal regulations (SI 1993/2004) to provide…24 Oct 2011
UK-Switzerland tax deal is a pragmatic trade-off, says CIOT
‘The world has changed for tax evaders,’ Dave Hartnett, Permanent Secretary for Tax at HMRC, said as HM Treasury announced…25 Aug 2011
UK-Switzerland tax deal: timeline
The UK’s tax deal with Switzerland is expected to come into force in 2013, following scrutiny by Parliament and after…25 Aug 2011
Switzerland agrees to tax British investors’ hidden billions
An ‘historic’ agreement with Switzerland will resolve abuse of Swiss banking secrecy by UK taxpayers and is expected to secure…25 Aug 2011
CFC proposals and general purpose exemption
Jeanette Zaman examines the structure of the new regime and the proposed general purpose exemption, which is intended to replace the current motive test21 Jul 2011
EU co-operation to combat tax fraud
The European Council has adopted a directive aimed at strengthening administrative co-operation ‘to enable the member states to better combat…22 Feb 2011
Practice guide: Financing and the debt cap
Robert Langston provides a checklist of tax issues for companies considering debt funding into the UK22 Nov 2010
International review
Chris Morgan provides a round-up of recent developments1 Nov 2010
Swiss banks tax deal protects evaders’ identities
The UK and Swiss Governments have signed a declaration on the ‘initiation’ of negotiations, expected to begin next year, on…26 Oct 2010
International review
Chris Morgan reviews the latest developments in the international tax world4 Oct 2010
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