Martin Zetter reviews relevant Danish and Dutch cases, plus interesting guidance issued by the US IRS
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad
The OECD reports that the governments of 86 countries have endorsed the first internationally agreed framework for applying national rules on VAT (or goods and services tax, GST) to cross-border transactions, a move which the OECD hails as ‘a key step towards preventing value added tax from weig
Martin Zetter and Ashley Greenbank review the OECD’s recent discussion draft on this issue
Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
Alison Lobb and Bill Dodwell report on action 13 of the OECD’s BEPS action plan
John Endacott discusses issues arising from the consultation document on CGT and non-residents