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
The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR).
Daniel Witt (International Tax and Investment Centre) and Dave Hartnett (consultant) highlight the work of the ITIC
Macklin v HMRC concerned where a pension plan was established for the purpose of double tax treaty relief. Jonathan Schwarz (Temple Tax Chambers) considers the case and its implications
George Bull (Baker Tilly) considers the Labour Party’s manifesto commitment to repeal the non-dom regime
Heather Self (Pinsent Masons) examines the EU’s recently announced tax transparency package
Ed Miliband announced on Wednesday that if the Labour party were elected, it would abolish the rule for non-domiciled residents, which can be claimed by UK residents born outside the UK and which – subject to an annual charge of at least £30,000 – allows UK tax to be levied on offshore income and
Commission makes decisions on Belgium, France and Greece