HMRC is currently participating (until 31 December 2013) in a European Union trial for VAT ruling requests for complex cross-border situations.
OECD secretary general Angel Gurría welcomed Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
Michael Anderson and Samantha Wilson examine the recent High Court ruling on Prudential, the test case in the CFC and dividend GLO.
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing
Patrick Stevens offers a defence of eurobonds following the series of reports in The Independent
Last week, Finance (No.2) Bill 2013 was presented to the Irish parliament; Deloitte has reported that one of the key changes that was published is the measure to tackle the issue of ‘stateless companies’ in order to ‘eliminate arbitrage opportunities using the tax residence rules of Ireland and i
The Financial Times reported (24 October 2013) that François Hollande, the president of France, will be facing unprecedented strikes by the country’s football clubs in the top two divisions, who have cancelled all matches in the final week of November in protest at the ‘unfair and discri
The EC has published proposals to standardise VAT returns across all EU Member States. Under the draft legislation, any business with an annual turnover of more than €2m will be required to submit and pay their VAT returns on a monthly basis.
A range of international agreements and cross-border developments have increased tax authorities’ powers to exchange information and give mutual assistance to collect tax debts. Liesl Fichardt and Catherine Francis explain
The monthly review by Chris Morgan examines two important developments relating to country-by-country reporting, as well as the draft Finance Bill in France and its proposals, further publications on the Indian GAAR, corporate income tax changes in Slovenia and the tax reform proposals in Mexico