David Taylor reflects on recent reports on multinational tax planning and the draft Taxation of Regulatory Capital Securities Regulations
The OECD will have to tread a delicate path between maximising tax harmonisation to enhance the effectiveness of new standards and not alienating governments protective of their fiscal sovereignty, explain Martin Zetter and Nigel Doran
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons