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CROSS BORDER


George Osborne told journalists earlier this week that he ‘candidly conveyed’ to the Indian government his concerns over proposed changes to India’s tax code that could reopen a $2.9bn dispute with Vodafone.

‘George Osborne, UK chancellor, attacked India’s proposed law to retrospectively tax cross-border deals, in the first such criticism from a foreign official. He warned that the move would damage the overall investment sentiment in Asia’s third-largest economy.

Companies should pay a fair rate of tax and ‘move vigorously towards the path of transparency’, the Labour peer and former newspaper publisher Lord Hollick told tax experts earlier this month, as campaigners renewed calls for country by country reporting (CBCR) by multinationals and claimed that

Robert Langston provides your refresher guide to the UK tax rules for classifying foreign entities.

MPs on the Treasury Committee have challenged the logic behind the decision to withhold tax from anonymous Swiss bank accounts at a rate lower than the highest rate of UK income tax.

Helen Lethaby provides your monthly update, which includes coverage of the government’s action to close down ‘abusive’ debt buyback planning retrospectively and the appointment of the new Assurance Commissioner to oversee large tax settlements.

Aggressive tax planning using international ‘tax arbitrage’ is a growing concern and governments should consider introducing or revising tax laws to deny the benefits of ‘hybrid mismatch arrangements’, the OECD has concluded in a new report.

A Tax Information Exchange Agreement between the UK and Grenada, signed in March 2010, entered into force on 10 January 2012.

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