Tax information exchange agreement
OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
The government has heeded representations about the likely negative impact for the UK’s competitiveness and for multinational groups of proposals to change the tax treatment of quoted eurobonds and short interest, which will not now be introduced, James Smith writes.
Stephen Fiamma and Stefka Kavaldjieva explain why the recently released intergovernmental agreement on FATCA (the IGA) between the US and the UK provides welcome prospective relief from many burdensome aspects of FATCA reporting and withholding.
Tax relief is a ‘basic need for businesses that expand beyond national borders’, says tax commissioner
Insurers operating in an international context face some of the most complex VAT issues imaginable, Peter Hewitt explains
The Times: Vodafone's tax dispute in India
Agreement benefits UK financial institutions, says Treasury
This month's international briefing by Chris Morgan focuses on US FATCA developments and a recent opinion of the Advocate General which challenges the conclusions of the court in Marks & Spencer.
HM Treasury issued a joint statement announcing publication of the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.