Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Structures such as the ‘double Irish’ will become ineffective when measures being developed in the course of the project to tackle base erosion and profit shifting have been implemented, an OECD tax expert predicted during a webcast on 2
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture
Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
An OECD task force has concluded that ‘designing special tax rules for internet companies would not be viable, given the growing digital presence in large parts of the economy’, the Financial Times reported on 20 January.
The European Commission is to review member states’ tax regimes during 2014 for instances of EU citizens being taxed more heavily as a result of residing in a country other than their own.
An exchange of letters in December 2013 between the governments of the UK and Anguilla amends the existing tax information exchange agreement to permit automatic and spontaneous exchange of information.
Luigi Macioce reports on Italy’s new ‘Google tax’
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax