A first time comprehensive double taxation agreement between the UK and Albania was signed on 26 March, HMRC announced. It ‘generally’ follows the OECD model convention.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
'[Change] would affect how many corporations choose to raise capital and structure themselves'
Chris Morgan reports on recent developments, including the surprise move compelling banks to adopt a new transparency regime, key EU cases, and further detail on India's 2013 Budget.
Ernst & Young’s head of tax policy suggests that the chancellor’s speech may have helped to address ‘uncertainty created by the fair tax debate’, while campaigners insist that the UK should do more to tackle avoidance
Proposal to use disclosure rules to help developing countries tackle poverty and reduce dependency on UK aid has been raised in parliament three times in recent weeks
‘We want to make sure that we get the costs and benefits right,’ says Treasury spokesman in the House of Lords
OECD defends relationship with business as it is reported to be ‘alienating’ allies in industry
Increasingly detailed breakdowns ‘could serve to confuse or obscure rather than illuminate the reality’, says BLP
Not all arrangements are ‘aggressive’