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Practical points 2018 - International taxes

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 16 January 2018
  • Archived on: 01 January 2019

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to international taxes, including: base erosion profit shifting (BEPS), common reporting standard; double tax agreements; FATCA and transfer pricing. These brief practical points are published each month in the faculty's magazine TAXline.

Global Tax Enforcement

If you borrow money from an overseas lender which is registered with the double taxation treaty passport (DTTP) scheme then you may not need to withhold any income tax or you may be able pay a reduced rate of withholding under the terms of the relevant double tax treaty.