Sara Luder considers the proposed CFC regime for finance and IP companies, asking whether it will turn the tide on corporate migrations
Stephen Fiamma and Stefka Kavaldjieva look at the increasingly global reach of FATCA and its impact here
The following orders bring into effect agreements for the exchange of information between the UK and Belize, Dominica, Grenada and San Marino respectively.
The Double Taxation Relief (Qatar) Order, SI 2011/1684, brings into effect arrangements set out in a protocol which amends an agreement (SI 2010/241) between the UK and the State of Qatar.
A first-time comprehensive double taxation convention between the UK and the Republic of Armenia was signed on 13 July, HMRC announced.
Your monthly review of key international tax issues by Chris Morgan, with comment on the patent box and CFC proposals and the informal consultation on the debt cap, and details of recent cases on EU issues
Tax professionals have given a qualified welcome to detailed proposals for reform of the UK’s controlled foreign companies regime.
Cathryn Vanderspar and Charles Goddard examine how arguably outdated tax rules impact on the new financial landscape