116 Resultados de la búsqueda

  • European Commission publishes Corporate Tax Reform Package, relaunching its proposal for a Common Consolidated Corporate Tax Base

    EU 28.10.2016
    As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Common Consolidated Corporate Tax Base First, the European Commission...

  • BEPS: Update on Multilateral Instrument

    Reino UnidoEscocia 14.10.2016
    Background On 5 October 2015 the OECD published the final reports for its project on tackling base erosion and profit shifting (“BEPS”). One of the key proposals of these BEPS reports was the...

  • BEPS: Update on Multilateral Instrument

    Reino UnidoEscocia 07.10.2016
    Background On 5 October 2015 the OECD published the final reports for its project on tackling base erosion and profit shifting (“BEPS”). One of the key proposals of these BEPS reports was...

  • BEPS: Update on Multilateral Instrument

    Reino UnidoEscocia 06.10.2016
    Background On 5 October 2015 the OECD published the final reports for its project on tackling base erosion and profit shifting (“BEPS”). One of the key proposals of these BEPS reports was the...

  • The New Permanent Establishment Status After BEPS: Déjà Vu In France?

    Francia 06.10.2016
    The final report on Action 7 of the BEPS initiative (Preventing the artificial avoidance of Permanent Establishment Status – OECD – October 2015) proposes to amend significantly Article 5 of...

  • Transfer pricing documentation – Implementation of BEPS Action 13 into Belgian law

    Bélgica 30.08.2016
    A new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter into force for financial years as of 1 January 2016....

  • Transfer pricing documentation – Implementation of BEPS Action 13 into Belgian law

    Bélgica 29.08.2016
    A new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter into force for financial years as of 1 January 2016....

  • Brexit Next: Legal Implications

    United Kingdom 24.06.2016
    The British people have voted to leave the European Union.No European Union Member State has left the EU so the process of withdrawal is untested. Effecting a successful “Brexit” will involve...

  • EU Referendum: 50 questions

    Europe 15.06.2016
    With only days to go to the EU referendum in the UK, we have devised 50 questions with suggested answers and resources. EU membership affects our work and our family life, education, health, travel, security,...

  • Hoping for closure

    Reino UnidoEscocia 26.05.2016
    The procedural requirements for issuing a valid closure notice in relation to an HMRC enquiry have been considered by a higher court for the first time in CRC v Bristol and West plc [2016] EWCA Civ 397....

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