Jason Collins, partner at Pinsent Masons, looks at the key issues arising from the revision of the European Union Savings Directive (EUSD) and examines the relationship between the various global tax information sharing regimes.
HMRC held a patent box stakeholder engagement meeting on 10 April 2014, in light of the continuing review of the EU’s preferential intellectual property (IP) regimes by the EU Code of Conduct Group.
HMRC ‘is up for a fight’, says James Bullock.
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Heather Self reflects on the relauched 'fair tax mark', and asks whether it is now time for a kitemark for responsible tax advisers.
Paul Radcliffe comments on the forthcoming global FATCA-like regime.
What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now.
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.
A look back on some of this year’s key developments:
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.