Customs and Excise

Customs and Excise

Brexit, Customs and Excise, EU/EEA, Tax Policy, Tax Treaties, VAT, Withholding Taxes

(Temple Tax Chambers; King’s College London)/ /Leave a comment

When UK voters went to the polls on 23 June 2016 and voted by a slim majority to leave the European Union, few of them had in mind the impact on taxation.  Future generations are unlikely to view it kindly. Looked at from the present the dominating features are uncertainty and disruption of settled tax…

BEPS, Customs and Excise, EU/EEA, OECD, Tax Avoidance, Tax Planning, Tax Policy, Tax Treaties, Withholding Taxes

(Bomchil)/ /1 Comment

A critical appraisal of the EU Switch Over Rule and the Indian Equalization Levy At present, it is unavoidable to recognize that the international tax scenario is in transition to a much more inter-nation equitable system, where the national tax base will be better protected against erosion and profit-shifting corporate manipulations than it was in…