HMRC has published revised guidance on the International Tax Compliance (United States of America) Regulations, SI 2013/1962, which will implement the UK/US agreement on the Foreign Account Tax Compliance Act (FATCA).
Chris Morgan examines recent developments, including on automatic exchange of information including FATCA, and updates from Canada, South Africa and Denmark
Freedom of movement
Imprisonment of suspected tax evader
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The second in a series of special reports on the BRIC countries. Martin Jaycock, Alberto Bertocco and Joyce Palmer-Antunes give an overview of the Brazilian tax regime, and examine the corporate environment, incentives, compliance and cross-border issues.
Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Chris Morgan reviews recent international tax developments