Chris Lallemand (Smith & Williamson) discusses some contrasts between the UK implementing legislation for the UK/US IGA, equivalent US regulations and HMRC’s guidance
Jo Summers (PWT Advice) answers a query on a client – who is non-domiciled, but has been UK tax resident for a number of years – and whether his children will have to pay the non-dom remittance charge
Richard Collier and Philip Greenfield (PwC) examine the OECD’s first set of recommendations for tackling base erosion and profit shifting (BEPS) - finding few surprises, but no let up.
Chris Morgan (KPMG) provides your monthly review of developments in the international sphere, with reflections on last week’s developments on BEPS, the UK draft proposals to implement country by country reporting for the extractive industry, plus updates from India, Canada and China
The government announced that the UK ‘is the first country in the world [out of 44 countries] to formally commit to implementing the new country by country reporting template’, which was unveiled as part of the OECD’s first seven recommendations on base erosion and profit shifting (BEPS), which t
The finance ministers and central bank governors of the G20 welcomed the ‘significant progress achieved towards the completion of our two-year G20/OECD base erosion and profit shifting (BEPS) action plan’ at their meeting in
Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
Martin Zetter (Macfarlanes) provides an overview of recent developments, with updates from Poland and India.
Organisation calls deliverables a ‘historical achievement on the long road to global tax justice’