The OECD reports that the governments of 86 countries have endorsed the first internationally agreed framework for applying national rules on VAT (or goods and services tax, GST) to cross-border transactions, a move which the OECD hails as ‘a key step towards preventing value added tax from weig
Martin Zetter and Ashley Greenbank review the OECD’s recent discussion draft on this issue
Jackie Wheaton provides tax advice for a medium-sized company which took on a loan from a Jersey company.
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Martin Zetter reviews the latest transfer pricing developments from around the world
Our final report on the tax regimes of BRIC countries focuses on Russia: Andrey Duyunov and Petr Popov provide an overview of the country’s tax rules; Santhie Goundar reports on recent changes; and Andrew Terry gives a tax expert’s view on doing business in and with Russia.
Chris Morgan reviews recent international tax developments, including updates from Canada, as well as the OECD’s BEPS project and common reporting standard, CJEU judgments on German exit taxes and the Hungarian ‘crisis tax’, and the M&S Supreme Court decision
Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
The transfer pricing compliance yield from mid-tier businesses collected by HMRC’s local compliance teams in 2012/13 stood at a record £253m, according to figures obtained by Pinsent Masons.
Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.