The UK and Swiss Governments have signed a declaration on the ‘initiation’ of negotiations, expected to begin next year, on the introduction of a flat rate withholding tax on savings income. Critics warned that the deal would protect the identity of tax evaders.
Chris Morgan reviews the latest developments in the international tax world
Alex Chadwick and James Smith explain the new procedure for treaty relief claim
Your impartial need-to-know guide to the coalition Government's emergency Budget
Chris Morgan rounds up the latest developments in the international tax world
Robert Langston outlines the tax issues to consider when establishing a holding company
Review of budget proposals by Chris Morgan and Alastair Munro
Peter Cussons on international taxation
Chris Morgan reports on key developments, including ECJ X Holding BV decision