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International taxes

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

In this section

TAXguide 03/17: Cash basis of accounting

TAXguide 03/17 details a selection of the key questions raised by viewers of the Tax Faculty webinar ‘cash basis of accounting’, broadcast on 1 February 2017, with answers provided by Sarah Ghaffari, Technical Manager. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 02/17: International tax

TAXguide 02/17 provides 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. Read a summary here, Tax Faculty members can download the full guide.

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.

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. Read a summary and download the full guide.

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.

Transfer Pricing

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