GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
‘The key difficulty is applying the GAAR to cases where it is not clear if they are or are not abusive,’ guidance says
BDO partner expresses concern over proliferation of tax opinions ‘unlikely’ to be upheld by the courts
Reform will bring in ‘a new era of transparency to an industry which is far too often shrouded in secrecy’, says internal market commissioner
Big four firm aims to create up to 250 jobs and denies creating a ‘tax avoidance centre’
Austria’s finance minister demands UK government action against ‘havens for tax refugees’
Decision could have ‘significant ramifications’ for taxpayers who have entered into similar arrangements, says employment tax expert
Pippa Booth and Alycia Spitzmueller review the replacement for UK GAAP
Mike Gibson and Chris Sanger report
Nigel Neville outlines the month's responsibilities for advisers