Following the OECD meeting in Paris last week, Bill Dodwell and Alison Lobb examine the challenges in implementing country by country reporting and its proposed common template.
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
James Bullock looks at the activist group's failed attempt to challenge HMRC
HMRC publishes an introduction to the FA 2012 reforms
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
The Times: Vodafone's tax dispute in India
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