1484Finance and Accountancy Briefings

Double Taxation

Found 34 briefings

Double Taxation

Multinationals And The Great Tax Debate

This special paper from Tolley and Lexis PSL Tax discusses the many proposals and initiatives that have emerged from the subject of tax evasion and avoidance. It is intended as a contribution to the debate on how to limit tax avoidance by multinationals.

Company: Tolley | Published: 21 January 2014 | Business Area: Corporation Tax

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The new tax environment in Russia - will courts continue mistreating double tax treaties?

Double tax treaty protection can provide significant tax savings for foreign investors operating in Russia, but enforcing such tax treaty provisions can present challenges. This Goltsblat BLP briefing highlights recent examples of adverse case law interpretations of double tax conventions.

Company: Goltsblat BLP | Published: 21 November 2013 | Business Area: Corporation Tax

Is the US Congress postponing the tax reform debate?

Although the chairmen of the tax writing committees are committed to enacting comprehensive US tax reform, recent developments suggest the bulk of the reform debate will have to wait until the second session of this Congress in 2014. DLA looks at the issues and assesses the prospects for reform.

Company: DLA Piper | Published: 20 November 2013 | Business Area: Corporation Tax

End of the revenue rule? The challenges to safeguard English-based assets against foreign claims

It is a well-established principle that courts of one country will not enforce the revenue laws of another country. However, a recent Court of Appeal decision shows that companies can no longer rely on 'the revenue rule' to safeguard English-based assets against foreign claims, as Mourant reports.

Company: Mourant Ozannes | Published: 12 November 2013 | Business Area: Corporation Tax

Service company tax charges take effect immediately - the impact for professional services firms

Following a short consultation, HM Revenue & Customs has announced that changes to the way in which service companies are taxed will take immediate effect. These are significant changes, but their precise impact will depend on individual circumstances, as Baker Tilly reports.

Company: Baker Tilly | Published: 31 October 2013 | Business Area: Corporation Tax

Transfer pricing - changes to corresponding adjustments come into effect immediately

Following its proposal to prevent individuals from being able to obtain corresponding adjustments under the UK’s transfer pricing rules, HMRC has now announced that the changes will come into immediate effect, as Macfarlanes reports.

Company: Macfarlanes | Published: 30 October 2013 | Business Area: Corporation Tax

Congressional budget talks in the US – an opportunity to advance tax reform?

Taxes will be a major part of the budget discussions now under way in Washington. While it is too early to predict the outcome, it is clear that the chairs of the tax writing committees see this as a major opening for their efforts to achieve tax reform, as DLA Piper reports.

Company: DLA Piper | Published: 22 October 2013 | Business Area: Corporation Tax

A global guide to tax tribunals - translating the law in key countries around the world

This Eversheds guide to tax litigation takes a detailed look at the different ways tax disputes can be resolved around the world, covering China, Denmark, France, Germany, Hong Kong, Iraq, Ireland, Italy, Jordan, Latvia, Poland, Qatar, Saudi Arabia, Singapore, Spain, Switzerland and the UK.

Company: Eversheds | Published: 09 October 2013 | Business Area: Corporation Tax

Missing trader intra-community fraud - what you need to know and why

Missing trader intra-community (MTIC) fraud, the theft of VAT that is due to a tax authority, is estimated to cost EU member states up to €100bn a year - over €270m per day. This Deloitte briefing looks at how MTIC works, and the implications for legitimate businesses.

Company: Deloitte | Published: 23 September 2013 | Business Area: Corporation Tax

Tax compliance - new regulations follow UK-US intergovernmental agreement

Following the UK's entry into the first intergovernmental agreement with the US in respect of the US Foreign Account Tax Compliance Act (FATCA), HM Revenue & Customs issued new regulations which are set to come into effect later this year, as this Bingham briefing explains.

Company: Bingham McCutchen | Published: 19 September 2013 | Business Area: Corporation Tax

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