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A group of EU member states has proposed that large technology companies such as Apple, Amazon and Google should be taxed based on their revenues instead of profits in the EU, Politico has reported. 18 Sep 2017
LEGAL UPDATE: Some double tax treaties (DTTs) are being amended by the Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral instrument or MLI). 18 Sep 2017
This guide was updated in July 2017.
This guide was updated in May 2017
The Common Reporting Standard (CRS) is a way for countries to automatically exchange tax information that has been developed by the Organisation for Economic Cooperation and Development (OECD).
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....
Non-UK companies sometimes want to maintain status as non-resident companies for UK tax purposes, which involves adhering to the UK's rules on corporate residence.
UK tax authority HM Revenue & Customs (HMRC) has confirmed the format in which multinational companies and partnerships based in the UK will have to provide a breakdown of all the countries in which they make profits and pay taxes around the world. 17 Aug 2017
The Tax Court of Cologne has asked the Court of Justice of the European Union (CJEU) to consider whether the current version of Germany’s anti- 'treaty shopping' rules is compatible with EU law. 11 Aug 2017
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