Allan Cinnamon provides an update on tax treaty developments
HMRC’s chief executive, Lin Homer, announced last week in a Treasury Select Committee hearing that the French authorities have formally agreed that HMRC can share stolen HSBC Suisse customer account data with other law enforcement agencies and regulators, for the purposes of pursuing criminal off
HMRC updated its registration guidance to remind filers of the need to wait approximately 24 hours after registering before filing a FATCA return.
The UK and Senegal signed a new double taxation convention on 26 February 2015. This convention has not yet entered into force.
New regulations (The Bank Levy (Double Taxation Arrangements) (Netherlands) Regulations, SI 2015/344) will come into force on 17 March 2015 to provide for double taxation relief in respect of the Netherlands bank tax paid by groups or entities for which the Netherlands is the home state, against
The OECD has now published comments received on last December’s discussion drafts of two new elements of the OECD international VAT/general sales tax (GST) guidelines.
Application of VAT exemption on supplies of imported good
Exit charges and freedom of establishment
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
The European Commission has laid out the foundation for what it sees as a fairer and more transparent approach to taxation in EU. The Commission stated that companies should be taxed where their profit-generating activities are performed, with aggressive tax planning prevented.