GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
Reform will bring in ‘a new era of transparency to an industry which is far too often shrouded in secrecy’, says internal market commissioner
Austria’s finance minister demands UK government action against ‘havens for tax refugees’
Tahir Ebrahim answers a reader's query
British Virgin Islands is ‘a stain on the face of Britain’, says Liberal Democrat peer
Views from tax professionals on missed opportunities in the Budget.
Work on multilateral solutions to address international tax issues goes hand in hand with the UK’s competitiveness agenda, Treasury minister tells Tax Journal
David Gauke MP, exchequer secretary to the Treasury, answers questions on last week’s Budget
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.
Inquiry coincides with OECD review of the international tax system and will address some of the key concerns that have fuelled the corporate tax debate