Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Tahir Ebrahim answers a reader's query
OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
Woman with apartment in Spain: whether UK resident
Monaco report estimated ‘lost revenue’ at £1bn based on comparison with US system
The CIOT has published a note of ‘initial points’ raised on behalf of its members in meetings with HMRC and HM Treasury to discuss the June 2012 response document.
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.