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INTERNATIONAL TAXES


The International Monetary Fund has called for a ‘comprehensive reform’ of the US tax system in the concluding statement of its annual ‘Article IV’ consultation issued in June (see http://bit.ly/29D2CPf).

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.
 

The European Commission’s Anti-Tax Avoidance Directive shows that the Commission clearly doesn’t trust member states of the EU to implement the OECD’s BEPS 2015 recommendations, write Zoe Wyatt & Tom Wesel (Milestone International Tax Partners). 

The US Treasury recently issued new regulations to deter corporate ‘inversions’, where a US parented company and a non-US company combine and locate the tax residence of the merged company in a non-US jurisdiction. Joseph Goldman and Anthony Whall (Jones Day) review their impact.
 
Chris Morgan (KPMG) assesses the latest developments that matter in the international tax arena.
 

HM Treasury has added India to the list of countries that have declared their support for the initiative to establish automatic exchange of information on beneficial ownership. This brings to 41 the number of countries now participating.

The European Parliament has voted to set up an inquiry committee into the ‘Panama papers’ revelations of detailed information on offshore companies and their ultimate beneficiaries.

Kelly Stricklin-Coutinho (39 Essex Chambers) reviews a recent European Commission Communication which includes guidance on its application of the notion of state aid to tax.
 
Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency. 
 
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