- Home/Publications/Financial Instruments Tax and Accounting Review
CCCTB relaunch to promote overhaul of single market tax system
The European Commission has detailed its proposals for a fair, growth-friendly tax system with an update on the Common Consolidated Corporate Tax Base.
The European Commission announced during October that it had plans to recalibrate the..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
Extension of the corporation tax interim securitisation regime
The interim regime for securitisation companies has been extended to apply to periods of account ending before 1 January 2037
Upon the introduction of International Accounting Standards in 2005, the accounting results, and therefore the..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
Corporate Facilitation Offence legislation laid before Parliament
Draft legislation on the Corporate Offence of failure to prevent the facilitation of tax evasion has been laid before Parliament
HMRC has laid the draft legislation on the Corporate Facilitation Offences before Parliament as part of the..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
OECD plans to improve dispute resolution under BEPS action 14
The OECD has published details of the peer review process designed to improve dispute resolution under the MAP process in double tax treaties
In a very welcome development the OECD has set out how it intends to implement the..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
International update: The Basel III effect
In this short commentary from Russia, Mikhail Anisimov presents some of the impacts of Basel compliance on the domestic corporate bonds and derivatives market.
The dynamic of the Russian bond and derivatives markets has recently been..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
Editorial
IASB concludes Agenda Consultation
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
Life after the Panama Papers
León Fernando del Canto discusses some of the international taxation implications in the wake of the data leak earlier this year.
Stories relating to ‘Panama Papers’ have spread like wildfire across the media since..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016
From the courts
It’s been a busy year for tax disputes, with some interesting domestic and international judgments. In this article, Neasa MacErlean outlines four cases and discusses their potential implications and practical points worth..
Online Published Date:
07 December 2016
Appeared in issue:
Vol 21 No 06 - 30 July 2016