Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
Allan Cinnamon (Cintax the Word Ltd) reports on tax digital trading, applying treaty benefits to partnerships, PE preparatory and auxiliary exemptions and recent treaty highlights
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
As per the Isle of Man’s 2015 Budget, with effect from 6 April 2015 the rate of income tax for corporate taxpayers on income derived from land and property within the Isle of Man (IoM) has increased from 10% to 20%.
The OECD is holding its latest BEPS webcast on 8 June 2015, where senior members of the OECD’s Centre for Tax Policy and Administration (CTPA) will give the latest update on the OECD/G20 BEPS project.
Deloitte has reported that HMRC has started to issue letters to companies affected by the approach it has decided to take on pre-2006 cross-border group relief claims in the light of the CJEU decision taken in February, asking them to consider withdrawing some of the claims they have made.
Chris Morgan (KPMG) reviews recent global tax developments
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
The OECD invites comments by 8 May 2015 on a discussion draft for action 11 of the BEPS action plan, which looks at collection and analysis of data on base erosion and profit shifting by multinational companies.
EU law and the amortisation of goodwill in non-resident companies