The OECD invites comments by 9 April on a public discussion draft document, BEPS Action 6: preventing the granting of treaty benefits in inappropriate circumstances.
Martin Zetter reviews the latest transfer pricing developments from around the world
Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
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