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International taxes

Expert commentary and practical guidance from ICAEW related to international taxation regimes.

In this section

EU new disclosure rules

Jane Moore looks at the new disclosure rules devised by the EU and the OECD, concentrating on the EU DAC6 rules, the timetable for introducing legislation, the OECD’s MDR and what the rules cover.

Global Accounting Alliance Tax Director Group meeting in Washington, DC

Ian Young of the Tax Faculty reports on an international tax summit and the US Tax Reform Act. The Tax Director Group of the Global Accounting Alliance met in April in Washington, DC to meet with the US Treasury, the IRS, the Finance Committee of the Senate and the Joint Committee of Taxation, as well as some people from the American Institute of Certified Public Accountants

Exploring nudge letters

John Cassidy looks at HMRC’s compliance letters and what to do if your client gets one, including examples such as Swiss assets, US assets and generic Common Reporting Standard letters

Common Reporting Standard requirements and charities

The Common Reporting Standard (CRS) requirements are now in place. Charities and other not-for-profit organisations need to consider now whether they are required to report to HMRC under the standard.

The issues that come with cross-border employment

EY’s Seb Purbrick explains the issues to consider when an employee is seconded to the US, as international assignments can bring unwelcome complexity in terms of tax. Specifically this article focuses on the tax issues when an employee moves to work in the USA.

Common Reporting Standard requirements and charities

The Common Reporting Standard (CRS) requirements are now in place. Charities and other not-for-profit organisations need to consider now whether they are required to report to HMRC under the standard.

International tax notes from Down Under

ICAEW Tax Faculty’s Ian Young reports on a recent trip to Australia, where he discussed challenges and developments for the tax professional, including: ethics, professional standards, digitalisation of tax systems and tax simplification

US

Look up tax rates, the latest tax news and information on double taxation treaties.

Germany

Look up tax rates, the latest tax news and information on double taxation treaties.

Brazil

Look up tax rates, the latest tax news and information on double taxation treaties.

International tax - 2016 update

First broadcast 05 October 2016 - International tax developments continue thick and fast. Join Anneli Collins, Deloitte and Rob Lant, KPMG along with ICAEW International Tax Manager, Ian Young as they guide you through the current changes and the impact these could have on your business.

Permanent establishment

In the second article exploring the world of transfer pricing, David Abrehart explains the current consultations reviewing the interaction between permanent establishments and transfer pricing practice.