…so complex or to compel so many to regularly bare their souls to the government just to be in compliance with the law. You cannot just mind your own business…
…(London, 9 August 2016) <https://www.theguardian.com/world/2016/aug/09/norway-may-block-uk-return-to-european-free-trade-association> accessed 9 August, 2016. [4] Swati Dhingra and Thomas Sampson, ‘Life after BREXIT: What are the UK’s options outside the European Union?’ [2016] Centre of…
…from common indirect compliance mistakes, other common issues which businesses may experience across Africa with no clear answers or conflicting views, are amongst others:- To which extent will business activities…
…unless the peer reviews are re-validated at least every three years. I look forward to any comments. Meanwhile, free download of my 115 page Guide to FATCA Compliance *** Critical…
…Division, Administrative Court) 19 July 2016. [2] Patrick Gower, ‘Quick Take Q&A; Brexit Gets First Challenge in U.K. Court Case’ Bloomberg (London, 19 July 2016) < http://www.bloomberg.com/news/articles/2016-07-18/quicktake-q-a-brexit-gets-first-challenge-in-u-k-court-case> accessed 8 August…
…objectives, this article critically discusses these suggestions and it analyses whether they can be considered as more consistent or as less consistent with the common objectives than the Commission’s initiatives….
Volume 25 (2016) issue 3 contains: EDITORIAL: Bruno PEETERS, ‘Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy’ …
…to abuse by shoppers and round trippers, who interpose shell companies in Mauritius to invest in India. There is no need to prove any genuine commercial activity in Mauritius and…
…in the UK back in 2012, where, for a variety of reasons and against all odds, the UK company’s managing director Kris Engskov, announced at the London Chamber of Commerce,…
…Law No. 7,689/1988, immediately after the enactment Brazilian 1988 Federal Constitution. When one compares CSL to the pre-existing Income Tax on Corporations (IRPJ), the similarity is immediate. The respective tax…
…interest limitation rules have been admitted as appropriate for combating tax avoidance. By providing that certain interest paid by a resident company to a company established in a non-member country,…
…complete, no specific guidance on profit attribution to agency PEs was included in the commentary itself but is addressed in part I of the OECD 2010 Report on the Attribution…
…companies controlled by a parent company that is resident of an EU Member State will not apply anymore in the event of common control by a company resident of the…
…complex system set up would be to enable the user to extract information at one central point to compile into a single report. The purpose of the system set up…
