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Practical points 2020 - International taxes

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to international taxes, including: base erosion profit shifting (BEPS), common reporting standard; double tax agreements; FATCA and transfer pricing. These brief practical points are published each month in the faculty's magazine TAXline.

Contributed by Angela Clegg

From the weekly Tax update published by Smith & Williamson LLP