Jayne Newton takes a look at where we are now on the new ‘global FATCA’,
Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.
Chris Sanger reviews the IMF’s recent report, Spillovers in international corporate taxation, which considers how national tax decisions have international impacts and offers some radical suggestions to the current international tax architecture
Peter Cussons examines issues of possible concern from an EU law perspective regarding the BEPS proposals made to date
With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points
Claire Hooper provides an update of the work done on BEPS as announced by the OECD in its webcast last week
Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
Martin Zetter and Ashley Greenbank review the OECD’s recent discussion draft on this issue
Alison Lobb and Bill Dodwell report on action 13 of the OECD’s BEPS action plan