Law enforcement

Common Reporting Standard, Compliance, Europe, Germany, Italy, Law enforcement, MNE Profits, Tax transparency, United Kingdom

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

Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of service providers including banks and professional firms have provided data not only of interest to tax authorities but also as a driver of international tax…

Administrative cooperation, Administrative obligations, Common Reporting Standard, Exchange of Information, FATCA, Germany, India, International Tax Law, Law enforcement, Mandatory disclosure, Personal income tax, Residence, Tax Treaties, United Kingdom, United States

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

HMRC v Embiricos [2020] UKUT 370 (TC) reflects a common issue that arises in connection with tax investigations or audits of internationally mobile individuals. Mr Embiricos  filed his tax returns on the basis that he was resident, but not domiciled in the UK. On that basis, he was entitled to the remittance basis of taxation….

Administrative cooperation, Digital economy, Law enforcement, Non-established taxpayers, VAT, Voluntary compliance

(Spanish Tax Administration)/ /Leave a comment

Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities) The digital economy in the 21st century New business models associated to the so-called digital economy are blossoming in all type of economic activities all over the globe. Among many other examples of increasingly digitalized business we can find online goods sellers, streaming television services, remote…