Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.
Richard Collier and Aamer Rafiq, PwC
Following the OECD meeting in Paris last week, Bill Dodwell and Alison Lobb examine the challenges in implementing country by country reporting and its proposed common template.
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
By Rosalind Burke, international tax adviser, PwC
Paul Radcliffe on the news that the OECD is developing a model competent authority agreement
The monthly review by Chris Morgan examines two important developments relating to country-by-country reporting, as well as the draft Finance Bill in France and its proposals, further publications on the Indian GAAR, corporate income tax changes in Slovenia and the tax reform proposals in Mexico