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
The OECD will have ‘plenty of economic analysis to drawn upon’ during the course of the BEPS project but there is a need for more commentary on practical questions, according to a former City tax lawyer.
The OECD has published comments received on its discussion paper on the tax challenges presented by the digital economy.
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.