Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments, including trends influenced by BEPS.
Allan Cinnamon reviews the latest tax treaty developments this month, including BEPS Action 6; amendments to the US Model Tax Treaty; diverted profits in Australia; PE profit allocations; a Swiss Supreme court decision on beneficial ownership of dividends; and treaty provisions relating to PEs, equipment leasing and hybrids.
Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
Australia, like the UK, has announced new measures countering the diversion of profits by multinationals, writes Heather Self (Pinsent Masons). The measures increase the pressure on the US to engage with the OECD’s BEPS project.
Allan Cinnamon (Cintax the Word Ltd) reports on recent global tax treaty news, including cases involving the India/Switzerland, UK/India and Australia/Canada treaties, as well as one utilising the OECD Model Treaty non-discrimination article.
Martin Zetter provides an overview of recent developments
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
Martin Zetter provides a roundup of some of the recent changes likely to be of interest to international groups