Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
By Paul Radcliffe, director, EMEIA financial services, EY
Jayne Newton considers the OECD’s new common reporting standard
Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.
Richard Collier and Aamer Rafiq, PwC
Following the OECD meeting in Paris last week, Bill Dodwell and Alison Lobb examine the challenges in implementing country by country reporting and its proposed common template.
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.