Thirteen EU member states, including the UK, are to participate in a pilot for private VAT ruling requests involving complex cross-border cases, between 1 June and 31 December 2013.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Business has supported establishment by the OECD of ‘uniform international rules on controlled foreign companies and on interest deductibility’
A first time comprehensive double taxation agreement between the UK and Albania was signed on 26 March, HMRC announced. It ‘generally’ follows the OECD model convention.
New comprehensive double taxation conventions with Norway and Spain were signed on 14 March.
SI 2011/2725
A protocol amending the UK’s double taxation agreement with the People’s Republic of China (SI 2011/2724) was signed on 27 February.
There are no statistics measuring the impact of ‘attempted avoidance by reference to the use of inter-company loans’, says Treasury minister
Paul Radcliffe and Mark Semple consider whether the OECD’s latest proposals on ‘beneficial ownership’ represent the end of the debate on this issue or just another step towards the end.
Simon Whitehead examines the CJEU’s second ruling on this issue