05/03/2021
Taxing the digitalized economy
The so called “new taxing right” would be an overlay to existing nexus and profit allocation rules.
Tax
04/30/2021
With the Netherlands cracking down on tax evasion, the UK risks increasing isolation
The British overseas territories which already feature at the top of the global tax haven rankings risk becoming even greater facilitators of tax avoidance now that they are no longer constrained by the EU’s Code of Conduct on Business Taxation.
04/28/2021
French and German support for corporate tax reform underlines pressure on Ireland
Government may face key decision on proposed 21% rate later in year
04/26/2021
Do UK pensions now attract wealth tax in Spain?
This means that UK personal pensions and SIPPs (Self-Invested Personal Pensions) may now fall into the Spanish wealth tax calculation.
04/26/2021
Swiss bank pays up to settle German tax evasion probe
A long-running dispute with Germany is fading now that both countries and others automatically exchange data about bank accounts.
04/23/2021
Heirs to German Industrial Fortune Face $6 Billion Tax Bill
Payment may be largest in German history, magazine reports
04/23/2021
Tax governance and the increased focus on TP in Luxembourg
Enrique Marchesi-Herce and Serena Picariello of Deloitte examine the interaction between tax, transfer pricing, and regulatory considerations for asset managers in Luxembourg.
04/22/2021
Inheritance ‘a key financial pillar’ for most Brits
But only 14% are aware of the rules on IHT liabilities
04/22/2021
Exchanges of information good news for tax administrations
GUERNSEY is among 12 jurisdictions to have begun exchanging information relating to businesses’ economic substance.
04/22/2021
Ireland will resist global corporate tax rate, says finance minister
Paschal Donohoe says Dublin will not accept reforms that affect its ability to undercut its rivals
04/21/2021
Weekly Tax Brief - 20 April 2021
Governments around the world are increasingly using taxation to achieve their environmental targets.
04/21/2021
Beware the offshore tax crackdown: From holiday homes to secret Swiss accounts, HMRC is getting tough on Britons making money abroad
The offshore financial interests of millions of Britons have been handed to HMRC since 2018
04/19/2021
Google used ‘double-Irish’ to shift $75.4bn in profits out of Ireland
Company moved money in 2019, prior to it overhauling its global tax structure
04/16/2021
Luxembourg: Tax assessments: Pre-litigation and litigation procedures for corporate taxpayers
This article provides a brief overview of the key elements of the procedural framework for contesting decisions issued by the LTA, as applicable to corporate income tax, municipal business tax, and net wealth tax.
04/14/2021
Does the tax advice sector need mandatory PI insurance?
Standards are ‘typically high’ but ‘issues can arise within a minority of mainly smaller firms’
04/14/2021
RSM Weekly Tax Brief
The UK Supreme Court has recently released a favourable judgment regarding one potential trigger of this self-supply charge.
04/14/2021
Tax sting for those returning to Blighty
This was when long-standing expats had no voting rights in what would go on to become one of the most impactful political shifts of a generation, and an election that would no doubt bear repercussions on their future living overseas.
04/13/2021
UK Employer Reporting Obligations – Taxable Benefits
As an employer, it is important you are aware whether these new arrangements require you to return certain information to HMRC
04/12/2021
Joe Biden: Could his tax plan affect US investment in Ireland?
But there's now a risk that the pipeline of investment from the US could dry up if President Joe Biden can lead a major change to global tax rules.
04/12/2021
Sting in tax tail for British expat voters
Salter added: "It can be very difficult to break one's domicile of origin for example if one is born in the UK of UK parents.