The Double Taxation Relief and International Tax Enforcement (Mauritius) Order, SI 2011/2442, brings into effect arrangements set out in a protocol amending the Convention made in 1981 between the UK and the Republic of Mauritius.
The United Kingdom would ‘easily’ take Switzerland’s place at number one in the Financial Secrecy Index if the ‘British network of secrecy jurisdictions’ were considered, according to an influential campaign group.
The Double Taxation Relief and International Tax Enforcement (South Africa) Order, SI 2011/2441, brings into effect arrangements set out in a protocol amending the existing double taxation convention between the UK and South Africa.
HMRC will ‘stay on the trail’ of British investors who fail to come clean under the UK-Switzerland agreement signed last week, an investigations expert has told Tax Journal.
The Chancellor has made it clear that he would support a ‘world financial transaction tax’ in principle, but claimed that an FTT operating only in Europe would result in the relocation of UK-based business to the United States.
Sarah Lane reviews the European Commission's proposals, identifying numerous stings in the tail
Dominic Stuttaford and Ed Denny assess the impact of the Advocate General's Opinion in the case of National Grid Indus BV