The government has today published the draft legislation for Finance Bill 2015, including on the new diverted profits tax (DPT) – nicknamed the ‘Google tax’ by many.
Reuters has reported that, following a meeting of finance ministers on Monday, ‘the extent and level of the [EU financial transactions] tax are still undecided and there have been splits over what the tax should include’.
The Public Accounts Committee held its follow-up hearing on the role
The IRS has issued guidance confirming that jurisdictions that have an IGA agreed in substance prior to 1 July 2014 will continue to be treated as if they have the IGA in effect beyond the original 31 December 2014 deadli
Tax Journal's coverage of this year's Autumn Statement.
Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
Bermuda’s deputy premier and minister of finance, the Hon. E.T.
Having previously agreed the terms of its intergovernmental agreement (IGA) in substance on 27 May 2014, Barbados became the 47th jurisdiction to officially sign an IGA with the USA for the implementation of FATCA on 17 November 2014.
The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.