The OECD invites comments by 9 January 2015 on a discussion draft dealing with follow-up work mandated by the report on action 6 of the BEPS project (preventing treaty abuse) published in September 2014.
Recent media reports about the London mayor’s tax affairs shine a light on the taxation of US citizens living abroad. David Treitel (American Tax Returns Ltd) explains.
Martin Zetter (Macfarlanes) provides this month’s international transfer pricing news, with updates from Hungary, Russia, Slovak Republic and Morocco.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
What the OECD is doing to deepen its engagement with developing countries. Renáta Ardous (Mazars) reports
Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes
A recent ECOFIN meeting suggests that the new EU standard VAT return is still some way off, writes David Wilson, Baker Tilly (Weekly Tax Brief)
The EC has published the non-confidential version of its decision sent to the Netherlands tax authorities in June to open a formal state aid investigation into corporate tax rulings involving Starbucks.
Belgium is investigating HSBC’s private banking arm – based in Zurich, Switzerland – for tax fraud, including money laundering, criminal organisation and acting as an illegal financial intermediary, according to financial newspaper City AM.
Non-resident close companies and free movement of capital