OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
Moves will create about 2,000 highly-paid jobs, John Dixon tells FT
Guidance will be incorporated in HMRC International Manual in 2013
This month's international briefing by Chris Morgan focuses on US FATCA developments and a recent opinion of the Advocate General which challenges the conclusions of the court in Marks & Spencer.
There is a risk that revised controlled foreign companies rules will encourage transfer of profits into tax havens, says International Development Committee
Sara Luder,
Matthew Peckosh,
Philip Harle,
Christopher John Wales,
Donald L. Korb,
James Wilson,
Mark Cant,
Caroline Frank,
Iain Scoon,
Anne d’Arcy,
Christopher Peter Wales,
James R Gadwood,
James Politi,
Mike Layfield
Examining US tax policy with views from advisers on recent US developments, including the view from Washington; increasing burdens on the US tax adviser; and reflections on how US tax policy is made.
Tax campaigner Richard Murphy’s estimate of the UK’s tax gap is ‘misleadingly high’, HMRC has said in a submission to the House of Commons Treasury Committee.
Tax Justice Network says the current regime for taxing multinationals is ‘not fit for purpose’
