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.
Allan Cinnamon provides an update on tax treaty developments
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Dominic Robertson (Slaughter and May) reports on the likely changes needed to group structures in light of BEPS, state aid challenges and the diverted profits tax
Traditional treaty principles that allocate taxing rights between residence and source states, which have long formed the cornerstone of international tax consensus, are undergoing rapid re-evaluation, writes Jonathan Schwarz (Temple Tax Chambers)
Bilateral investment treaties, which protect and promote cross-border investments, are one of many areas of law which may be relevant for tax lawyers. Timothy Lyons QC and Kelly Stricklin-Coutinho (Thirty Nine Essex Street) explain why
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.
Chris Morgan reports on transparency measures in the EU and beyond