Corporativo

Más reciente

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  • Off-payroll working in the private sector

    Artículo

    Enviado: 21 May 2018

    The Government is consulting on options to tackle non-compliance with the IR35 rules in the private sector, including the possibility of making the engager responsible for ensuring that income tax and NICs are accounted for to HMRC when the rules apply.

  • HMRC updates list of CRS reportable jurisdictions

    Artículo

    Enviado: 17 May 2018

    HMRC has removed six jurisdictions from the list of reportable jurisdictions for the purposes of the Common Reporting Standard.

  • Cayman Islands AEOI update: March 2018

    Artículo

    Enviado: 29 March 2018

    The Cayman Islands Department for International Tax Cooperation has re-opened its FATCA and CRS reporting portal and announced changes to its certification and notification forms, including introducing a lower threshold of 10% for the “Controlling Person” definition.

  • Enhanced risk assessment for large business compliance

    Artículo

    Enviado: 26 March 2018

    HMRC will pilot a new system of categorising large businesses from a risk assessment perspective following feedback on their 2017 consultation.

  • OECD Model Mandatory Disclosure Rules for CRS avoidance arrangements

    Artículo

    Enviado: 22 March 2018

    The OECD has issued model rules to require disclosure by promotors and service providers of schemes to avoid the need for disclosures under the CRS.

  • OECD Interim Report on the tax challenges arising from digitalisation

    Artículo

    Enviado: 20 March 2018

    The OECD’s Interim Report on the tax challenges of the digital economy highlights the broad disagreement amongst its members as to whether there is a need for fundamental changes to the international tax rules allocating taxing rights in relation to digitalised business models.

  • Entrepreneurs' Relief: gains before dilution

    Artículo

    Enviado: 14 March 2018

    The Government proposes to allow individuals, whose shareholding in a trading company is diluted below 5% by an issue of shares to raise funds, to elect to claim Entrepreneurs’ Relief by reference to a deemed disposal of the shares at that time.

  • HM Treasury's updated position paper on taxation of the digital economy Acceso restringido

    Artículo

    Enviado: 14 March 2018

    The UK Government has published an update on its position paper in relation to its proposals to tax online businesses deriving value from user-created value in the UK.

  • Freedom of establishment and fiscal unity

    Artículo

    Última revisión: 08 March 2018 / Enviado: 26 October 2017

    The ECJ has held that Dutch rules restricting deductions for interest on a related party borrowing for investment in a foreign subsidiary are contrary to EU law.

  • Luxembourg publishes list of jurisdictions for CbC reporting purposes

    Artículo

    Enviado: 02 March 2018

    On 20 February 2018, the Luxembourg government published a regulation listing which countries are to be considered Reportable Jurisdictions under the Luxembourg rules on country by country (CbC) reporting.

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