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The Organisation for Economic Cooperation and Development (OECD) has launched a public consultation into the possible solutions to the tax challenges arising from the digitalisation of the economy. 19 Feb 2019
The UK's HM Revenue & Customs (HMRC) has begun issuing letters to businesses that may have a liability to diverted profits tax (DPT). 06 Feb 2019
There are calls for changes to the way the international tax rules work in relation to digital companies. Some countries, including the UK, are taking unilateral action.
The MLI is an agreement by over 70 countries which will enable over a thousand double tax treaties to be interpreted in a way that implements the recommendations of the Organisation for Economic Cooperation & Development (OECD) which require changes to...
From 30 September 2017 it is a criminal offence in the UK if a business fails to prevent its employees or any person associated with it from facilitating tax evasion under the Criminal Finances Act 2017. Businesses need to take action to minimise their risk...
This guide was updated in May 2017
The Common Reporting Standard (CRS) is a way for countries to automatically exchange information about non-residents holding bank accounts and other financial accounts offshore. By September 2018 over 100 jurisdictions should be making annual exchanges...
With a top rate of corporate income tax (CIT) in France of 38%, it is very important for groups of companies operating in France to adopt structures which ensure that losses arising in the group can be offset. This guide considers the ways to achieve this....
The Organisation for Economic Cooperation and Development (OECD) has said that progress has been made on addressing the tax challenges of digitilisation. 31 Jan 2019
The British Overseas Territories (BOTs) will not be forced to establish public registers of companies' beneficial owners until 2023, rather than the previously indicated 2021 deadline, a senior minister has said. 17 Jan 2019