James Bullock looks at the activist group's failed attempt to challenge HMRC
A first time comprehensive double taxation agreement between the UK and Albania was signed on 26 March, HMRC announced. It ‘generally’ follows the OECD model convention.
New comprehensive double taxation conventions with Norway and Spain were signed on 14 March.
SI 2011/2725
A protocol amending the UK’s double taxation agreement with the People’s Republic of China (SI 2011/2724) was signed on 27 February.
Paul Radcliffe and Mark Semple consider whether the OECD’s latest proposals on ‘beneficial ownership’ represent the end of the debate on this issue or just another step towards the end.
Robert Langston answers a query on the limits of withholding tax credits
Examining US tax policy with views from advisers on recent US developments, including the view from Washington; increasing burdens on the US tax adviser; and reflections on how US tax policy is made.
Chris Morgan reviews topical developments, including HMRC's new guidance on beneficial ownership in relation to double tax treaty claims.
Chris Morgan provides your monthly review, including coverage of the decisions in Santander and Philips and Australia's Federal Budget.