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Derivative benefits and equivalent beneficiaries: Reflecting on the 2016 US Model Income Tax Convention
In this article Flavia Cavalcanti Pepe and H. David Rosenbloom update their prior analysis of Derivative Benefits provisions under Limitation on Benefits (published in the October 2015 and November 2015 editions of International Tax Report) to..
Online Published Date:
12 April 2016
Appeared in issue:
March 2016 - 12 April 2016
Broadening participation in BEPS
The OECD is inviting ‘BEPS associates’ to join a new inclusive framework to increase global collaboration around – and implementation of – its Base Erosion and Profit Shifting Project.
Following the release of the final..
Online Published Date:
12 April 2016
Appeared in issue:
March 2016 - 12 April 2016
Fair taxation in EU member states
An Anti Tax Avoidance Package from the European Commission aims to combat aggressive tax planning across member states, in a further boost to the activities being undertaken under the OECD/G20 Base Erosion and Profit Shifting Project.
In what..
Online Published Date:
13 April 2016
Appeared in issue:
February 2016 - 12 April 2016
OTS recommendations on small companies
The Office of Tax Simplification has published its recommendations following a review of the taxation of small companies
The Office of Tax Simplification (OTS) has published a report on simplifying taxation for small companies, which..
Online Published Date:
13 April 2016
Appeared in issue:
February 2016 - 12 April 2016
International tax update
In this article, Matthew Herrington provides an overview of recent global tax developments including the publication of the European Commission’s Anti Tax Avoidance Directive, the latest state aid decision from the European Commission, recent..
Online Published Date:
13 April 2016
Appeared in issue:
February 2016 - 12 April 2016
The rocky road to CRS
The Common Reporting Standard (CRS) presents a potentially major new regulatory issue for financial institutions. In this article, Valérie Oudet of Sopra Banking discusses what practical options there could be here for CFOs.
The mission of..
Online Published Date:
13 April 2016
Appeared in issue:
February 2016 - 12 April 2016
Calls for tougher action on tax havens
Forty NGOs have written to the president of the EU calling for tougher action on tax havens
The charity ActionAid, along with 40 other NGOs, is calling for EU proposals for mandatory tax reporting by multinationals to factor in taxes paid in..
Online Published Date:
13 April 2016
Appeared in issue:
February 2016 - 12 April 2016