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International taxes

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

In this section

An overview of FATCA and CRS

A chapter giving an overview of the US Foreign Account Tax Compliance Act ('FATCA') and the OECD Common Reporting Standard ('CRS'), in this practical guide to the automatic exchange of information rules legislation within the UK.

Automatic exchange of information handbook

A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA).

The impact of Brexit on aspects of tax

From 1 January 2021 the UK left the European Union. A lot has been made of some of the potential labour challenges to the sector, something I am sure many of you are currently dealing with as we head into the January football transfer window. It will be interesting to see how the changing immigration laws and changes impacting the ability to sign under-18 players impact the transfer market. There are also a few impacts that you should potentially be aware of from a tax perspective and I flag some potential issues in this article.

An overview of FATCA and CRS

A chapter giving an overview of the US Foreign Account Tax Compliance Act ('FATCA') and the OECD Common Reporting Standard ('CRS'), in this practical guide to the automatic exchange of information rules legislation within the UK.

Automatic exchange of information handbook

A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA).

FATCA

Expert commentary and practical guidance from ICAEW related to the Foreign Account Tax Compliance Act (FATCA), US legislation which seeks to ensure that that country’s citizens are fully disclosing their worldwide income to the US Internal Revenue Service (IRS).

International approaches

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.

Compliance and appeals

A chapter on tax compliance and appeals in relation to the laws of residence and domicile.

TAXguide 08/21: COVID-19: Displaced expatriate employees

This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

International tax and investment service

Country-by-country information on a range of important areas of international tax law, updated by two issues annually.

The international dimension

Three chapters providing tax planning advice related to domicile, residence, international tax and double tax relief.

International succession laws

Practical A-Z looseleaf providing information on international legal, tax and succession systems by country.

An overview of FATCA and CRS

A chapter giving an overview of the US Foreign Account Tax Compliance Act ('FATCA') and the OECD Common Reporting Standard ('CRS'), in this practical guide to the automatic exchange of information rules legislation within the UK.

Automatic exchange of information handbook

A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA).

Transfer pricing

A full chapter providing practical guidance on transfer pricing, including the OECD BEPS project and the UK transfer pricing rules.

Tax planning for the non-resident and non-domiciled

A chapter on tax planning for the non-resident and non-domiciled, highlighting tax planning opportunities and potential pitfalls.

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