International Taxes


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.

Commenting on today’s unveiling by the European Commission of its plans on the taxation of the digital economy, Glyn Fullelove, Chair of CIOT’s Technical Committee, said:

The CIOT comments sent to HMRC on Royalties withholding tax.

The CIOT comments sent to HM Treasury on the call for evidence on Rent-a-room relief.

The CIOT comments sent to HMRC on Taxing gains made by non-residents on UK immovable property.

The CIOT comments on Fair taxation of the digital economy.