Hybrid Mismatch arrangments consist of an international corporate structure utilising a tax loophole created by the diversity of Corporation Tax rules in different countries. Technically a practice of tax optimisation, after BEPS, we do not believe there is space … Read More
(Published at Tax Planning International, Bloomberg , BNA 31/1/17)
The Joint International Taskforce on Shared Intelligence and Collaboration met in Paris in January 2017 to take part in the largest ever simultaneous exchange of tax information and to share results … Read More
The OECD is trying to resolve some of the classic international tax issues in the context of the digital economy. Welcome to the OECD 2.0
The OECD’s BEPS (Base Erosion and Profit Shifting) is the closer thing to a true … Read More
Across Europe, governments and businesses are acting reactively to tax scandals rather than agreeing on how these scandals should be dealt with across borders
Everyone has heard of ‘the Panama Papers’, but few understand what it really means with regards … Read More
The Cooperation Council for the Arab States of the Gulf ( مجلس التعاون لدول الخليج), known as the Gulf Cooperation Council (GCC), is a regional intergovernmental political and economic union consisting of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the … Read More
No doubts that Brexit will have a tremendous impact on tax policies and legislation and although it is still soon to foresee the consequences, we would like to highlight the three broad areas of concern affecting businesses and trading.
1.… Read More
If you are an international investor in Spain your chances of being inspected are rising considerably.
Spain badly need international investors to boost the economy but the idea does not land in its very slow fiscal administration. The AEAT, Spanish … Read More
The big social and traditional media repercussion of the ‘Panama Papers’ seems to have faded now.
Apart from the anecdotical British Virgin Islands’ Financial Service Commission (FSC) fine to the law firm Mossack Fonseca , only a few investigations triggered … Read More