OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
The government has heeded representations about the likely negative impact for the UK’s competitiveness and for multinational groups of proposals to change the tax treatment of quoted eurobonds and short interest, which will not now be introduced, James Smith writes.
Robert Langston answers a query on the limits of withholding tax credits
Chris Morgan considers the implications of the CJEU Santander case concerning withholding tax on cross-border dividends.
The Income Tax (Entertainers and Sportsmen) (Amendment) Regulations, SI 2012/1359, raise the threshold above which withholding tax obligations apply to payments made to non-UK resident entertainers and sportspeople fr
Chris Morgan provides your update on developments in international tax, including recent examples of overseas tax authorities clamping down on tax avoidance.
A country-by-country guide to some of the key tax developments in 2011
Tax campaigners have called for the ‘immediate cancellation’ of the UK government’s tax agreement with Switzerland. The Tax Justice Network published details of ten ‘escape routes’ in the agreement, which is designed to tackle evasion by British residents using secret Swiss bank acccounts.
