The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
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.
Proposed changes to the taxation of limited liability partnerships (LLPs), due to come into force from April, should be delayed until 2015 to allow business to adapt to the changes, the House of Lords Economic Affairs Committee's Finance Bill Sub-Committee (FBSC) has recommended in its
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Some due diligence timelines extended to January 2014
Tom Cartwright reviews the outcomes of the HMRC consultation on possible changes to income tax rules on interest
OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
The government has heeded representations about the likely negative impact for the UK’s competitiveness and for multinational groups of proposals to change the tax treatment of quoted eurobonds and short interest, which will not now be introduced, James Smith writes.
Robert Langston answers a query on the limits of withholding tax credits