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Tax and the City briefing for May 2015

Speed read

New consolidating regulations come into force for country by county reporting, including under FATCA. The regulation making powers for the proposed withholding tax exemption for private placements relax some of the previously announced restrictions. The OECD publishes new BEPS papers on mandatory disclosure and CFCs. It is also payback time (again) for the banks, with a new consultation on denying deductions for banks’ compensation expenditure.

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