The OECD’s consultation on the proposed regulated financial services exclusion from the new taxing right for market jurisdictions known as Amount A of pillar one provides an insight into how the exclusion will apply. The OECD’s report for the G7 on strengthening international tax administration includes high level recommendations for common and co-ordinated collaborative rules. The FTT in Hexagonconsiders the loan relationships related transaction rule in the context of a debt release where the bank waived part of the debt as compensation for mis-selling. HMRC consults on including cryptoassets within the investment management exemption.
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The OECD’s consultation on the proposed regulated financial services exclusion from the new taxing right for market jurisdictions known as Amount A of pillar one provides an insight into how the exclusion will apply. The OECD’s report for the G7 on strengthening international tax administration includes high level recommendations for common and co-ordinated collaborative rules. The FTT in Hexagonconsiders the loan relationships related transaction rule in the context of a debt release where the bank waived part of the debt as compensation for mis-selling. HMRC consults on including cryptoassets within the investment management exemption.
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