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International taxes

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

In this section

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

International tax - 2017 update

First broadcast 19 July 2017. Join Ian Young, Anneli Collins, Deloitte, and Rob Lant, KPMG to consider the UK statutory provisions that will be putting into effect the minimum standards agreed as part of the OECD BEPS (Base Erosion Profit Shifting) Action Plan.

TAXguide 02/17: International tax

In TAXguide 02/17 - International Tax Anneli Collins, chairman of the ICAEW Tax Faculty’s Large Business and International Tax Committee, and technical manager Ian Young provide an analysis of the developments in the international tax regime during 2016, including: the impact of Brexit, the OECD BEPS actions and UK changes; the problem of state aid, European Parliament investigations and the Panama papers.

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

TAXguide 07/18: Deemed domicile changes – trust protections

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions for trust protections.

TAXguide 06/18: Rebasing and CGT foreign capital losses election

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions for rebasing and the changes to the CGT foreign capital losses election. Read a summary and download the full guide.

TAXguide 05/18: Cleansing of mixed funds

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 05/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions for cleansing of mixed funds. Read a summary and download the full guide.

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.