The OECD has released public comments on the BEPS discussion draft on action 14 (making dispute resolution mechanisms more effective). See the 413-page document.
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) review the rules in the draft Finance Bill 2015
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
The government’s new diverted profits tax (DPT), which was initially announced in December’s Autumn Statement and comes into effect on 1 April 2015, was debated in the House of Commons on 7 January 2015.
Abusive arrangements
The OECD has published the following discussion drafts as part of the BEPS project:
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.
HMRC has said it has secured ‘almost all’ of the disputed tax due from the first group of tax avoidance scheme users to receive accelerated payment notices.