Confidentiality of taxpayer information ‘has always been a fundamental cornerstone of tax systems,’ says OECD
The OECD has updated Article 26 of the OECD Model Tax Convention explicitly to allow tax authorities to request information on a group of taxpayers without naming them individually.
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.
Chris Morgan reviews recent developments.
Robert Langston with your refresher guide to the rules.
Clive Tietjen and Alison Lobb review three new discussion drafts published by the OECD.
David Harkness and Robert Sharpe explore potential areas of deficiency in the new CFC rules and their interaction with the Banking Code.
Steve Wade describes the latest proposals.
Carl Mellor provides an overview of issues to consider, with further insight (below) from Peter Cussons and Graham Williams.