The EC has adopted revised state aid criteria for assessing member states’ support schemes in favour of films and other audio-visual works.
The Council of the European Union met on 15 November 2013 to discuss the taxation of savings income. The Council discussed a draft directive aimed at strengthening EU rules on the taxation of savings income.
The Sixth Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes is being held on 21–22 November 2013 in Jakarta, Indonesia.
The Select Committee on Statutory Instruments (SCSI) has concluded that the International Tax Compliance (United States of America) Regulations, SI 2013/1962, may be ultra vires. These regulations bring into effect the intergovernmental agreement made on 12 September 2013.
…Hungary & Liechtenstein; personal service companies; Wales; toolkit survey; HMRC protocol; entertainers
Residency: ‘distinct break’ from the UK
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
By Rosalind Burke, international tax adviser, PwC