John Watson asks if it is time for a top-up tax on multinationals
John Hood answers a query on a HMRC enquiry into a client’s overseas assets
PAYE and pilots
Our final report on the tax regimes of BRIC countries focuses on Russia: Andrey Duyunov and Petr Popov provide an overview of the country’s tax rules; Santhie Goundar reports on recent changes; and Andrew Terry gives a tax expert’s view on doing business in and with Russia.
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
The IRS has issued the last substantial package of regulations necessary to implement FATCA.
Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
After 11 years of litigation, the Supreme Court has held that a claimant can make successive claims for cross-border group relief as long as they are not time barred. Simon Whitehead and Rachel Garwood review the decision and examine the implications
By Paul Radcliffe, director, EMEIA financial services, EY
The G20 has endorsed the OECD’s new global standard for automatic exchange of tax information during this weekend’s meeting in Sydney.