ICAEW.com works better with JavaScript enabled.

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, but 12 EU states voted against rules to force big tech companies to reveal profits and tax payments in each member state. So, are the Base Erosion and Profit Sharing (BEPS) proposals really the best chance of a successful global response to tax avoidance?

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

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.

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

Residence/domicile and treatment of inherited land

FAQ on the assessment of residential status of the UK-born daughters of a client who has been a UK resident for 25 years ago but was non-domiciled when he arrived, for the purpose of selling a piece of land inherited from the man's father.

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.