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International taxes

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

In this section

Will the BEPS initiative really work?

20 January 2020: the Organisation for Economic Co-operation and Development (OECD) has announced plans to shake up a century of international tax law. However, 12 EU states voted against rules to force big tech companies to reveal profits and tax payments in each member state. Are the Base Erosion and Profit Sharing (BEPS) proposals really the best chance of a successful global response to tax avoidance?

TAXguide 12/17: Common reporting standard - requirement to notify clients

TAXguide 12/17 explains the new legal requirement for financial institutions and professionals, including tax advisers, to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Read a summary here, Tax Faculty members can download the full guide.

Destination retirement

Retiring abroad can be a way to optimise the value of retirement savings with the right tax analysis. PwC's Chris Bulleyment explains how advisers can help their clients avoid tax traps and make the right choices.

FATCA

Contact details for those in TAXconnect who can offer advice on FATCA.

Island life in Guernsey and Jersey

The LSCA has long had close connections with its fellow accountants in the Channel Islands, and as the two island society presidents came to the end of their terms, they told London Accountant about their highlights.

October 2017

In this issue: Jane Moore looks at this year’s Finance Bills – their timing and their titles. Caroline Miskin gives an update on Making Tax Digital for Individuals and how it affects your clients. The rules on diverted profits tax and a look at the recent Glencore Energy UK v HMRC case from Ian Young.

TAXline May 2017

In this issue: Caroline Miskin explains how the critieria for self assessment filing are changing; the Office of Tax Simplification's Nigel Mellor asks for your thoughts on VAT; and Peter Bickley provides an overview of important changes relating to disguised remuneration and off-payroll working.

Finance Bill 2020 – Report stage amendments

29 June: The government has tabled a further series of amendments to the Finance Bill 2020 ahead of its report stage this week. ICAEW’s Tax Faculty provides a summary of the changes and urges further amendments to the clause modifying the statutory residence test in light of COVID-19.

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.

Transfer Pricing

Contact details for those in TAXconnect who can offer advice on transfer pricing tax matters.