The government has published ‘synthesised’ texts of the UK’s double taxation conventions with Yugoslavia and Slovenia, as modified by the BEPS multilateral instrument (MLI), which the UK has concluded with Serbia and Slovenia.
We understand that the EU Council legal service has issued an opinion that the Commission’s proposal for a digital services tax (DST) is unlawful, as it is not an indirect tax within TFEU art 113.
The OECD’s global forum on transparency and exchange of information for tax purposes has published seven peer review reports assessing compliance with tax transparency standards.
The OECD has published the results of its analysis of residence and citizenship by investment schemes, often referred to as golden passports or visas, identifying those schemes that may be used to circumvent the CRS.
The Dominican Republic has become the 119th country to join the OECD’s inclusive framework on BEPS.
The OECD has published the mutual agreement procedure (MAP) statistics for 2017, covering 85 jurisdictions and almost all MAP cases worldwide. The BEPS action 14 minimum standard requires jurisdictions to seek to resolve MAP cases within an average timeframe of 24 months.
Kevin Elliott (KPMG) examines the trends shaping tax disputes in the UK and globally.
The wrong track or the wrong tax?
Paul Daly and Ross Robertson (BDO) set out a six-step approach to developing an intangible asset strategy.
Australia, France, Japan and Slovak Republic ratify BEPS multilateral instrument and Aruba joins BEPS inclusive framework.