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