This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the United Kingdom .
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Peer Review Report of Luxembourg – Phase 1: Legal and Regulatory Framework
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.
Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes
The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue …
OECD Appoints New Head of Transfer Pricing Unit
OECD Appoints New Head of Transfer Pricing Unit
Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention
Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention