Aggressive tax planning using international ‘tax arbitrage’ is a growing concern and governments should consider introducing or revising tax laws to deny the benefits of ‘hybrid mismatch arrangements’, the OECD has concluded in a new report.
An updated ‘Gateway’ features in HM Treasury’s latest update on CFC reform, published yesterday.
A Tax Information Exchange Agreement between the UK and Grenada, signed in March 2010, entered into force on 10 January 2012.
James Wilson sets out a risk-based approach to the rules.
Mike Lane explains why the regime may be susceptible to challenge under EU law.
Aurell Taussig provides a flowchart on the new regime.
Martin Lambert and Zoe Wyatt provide a practical guide.
Michael Bird and Jonathan Bridges examine IP issues.
From Kevin Ashman, Tony Beare, Andrew Boucher, David Clissitt, Elizabeth Conway, Jonathan Cooklin, David Harkness, Robert Edwards, Aurell Taussig, Duncan Whitecross, James Wilson, Mark Edwards, Paul Morton and David Smith.
Tom Richards considers whether recent changes in UK personal tax law made the UK a significantly less attractive location for senior executives relocating from overseas.