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International taxes

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

In this section

State aid and the implications for tax

Ian Young considers recent developments in state aid and the implications for tax. He defines state aid, goes into detail about the Ireland-Apple case and ruling, as well as some other cases of interest, and touches on state aid post-Brexit.

Tax in the digital economy

The lack of international consensus on taxing the digital economy is creating a vacuum of uncertainty. Wendy Nicholls explains what is on the horizon and how you can deal with the implications.

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.

FATCA

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

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.