International Taxes

 


The CIOT comments sent to HMRC on Review of Double Taxation Treaties 2018.

Briefings from the CIOT on Finance (No3) Bill.

This was a fairly quiet conference on the tax front for the Conservatives, new announcements limited to a stamp duty increase for foreign buyers, edging a little closer to a Digital Services Tax, tweaks to the apprenticeship levy and another year of a fuel duty freeze. Various outriders would like to see more radical changes though – especially corporation tax cuts – and there are hints these might be considered depending on the outcome of the Brexit process.

The CIOT comments sent to the OECD on BEPs Actions 8-10 Financial Transactions.

The CIOT comments sent to HMRC on FB 2018-19 Clause 6 Schedules 1-2 Disposal of assets by non-UK residents and payments on account.

The CIOT comments on the EU Commission Recommendation relating to the corporate taxation of a significant digital presence.

The CIOT comments on the EU Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services.

The CIOT response sent to HMRC on the consultation document Extension of offshore time limits.

The CBI and three international development NGOs – ActionAid, Christian Aid and Oxfam – have published a joint briefing identifying common ground between them in relation to use of tax incentives in the developing world.

I sometimes need to do a double take when it comes to international tax. We read of double taxation, double non-taxation, double tax treaties, double tax relief. It is enough to make anyone see double. It is time to double down on our efforts to clear up any confusion.