COMPLIANCE

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

The European Commission’s Anti-Tax Avoidance Directive shows that the Commission clearly doesn’t trust member states of the EU to implement the OECD’s BEPS 2015 recommendations, write Zoe Wyatt & Tom Wesel (Milestone International Tax Partners).

Gideon Sanitt

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

A non-confidential version of the Commission’s ‘McDonald’s’ decision has been published, reports Pierre-Régis Dukmedjian & Alejandro Dominguez (Simmons & Simmons Luxembourg LLP).

Paul Daly

Paul Daly (BDO) examines the impact of the OECD’s master and local file recommendations, and looks at how advisers can plan to manage these changes.

Paul Crean

Jonathan Pitkin

Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency.

Martin Shah

Hatice Ismail

Hatice Ismail and Martin Shah (Simmons & Simmons) answer questions on the complex due diligence and reporting obligations on affected financial institutions, individuals and entities since the implementation of the Common Reporting Standard on 1 January this year.

John Monds

Daniel Head

Daniel Head and John Monds (KPMG) provide your guide to the key components of the latest UK consultation on the new interest deductibility regime.

Helen Buchanan

Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.