In its pursuit of stamping out tax avoidance HMRC complained to the Advertising Standards Authority (ASA) about misleading tax claims by the promoter, CDP Tax & Wealth Limited, which trades under the name Fiducia Wealth and Tax (FWT). FWT’s website...
The Government has used the Autumn Budget to again send a clear message of its commitment to tackling tax avoidance and tax evasion especially in relation to offshore structures. The Government will soon be publishing the responses to a consultation document...
On 16 March 2016, the HM Treasury has published a ‘Business tax road map’ which sets out the government’s plans for business taxes to 2020 and beyond. The road map brings to a conclusion several key areas of tax policy...
It is not a question anymore whether the EU is a strong player at the tax policy field. The question is how strong… In the course of 2016, we expect a series of legislative and non- legislative initiatives to reshape...
The OECD has invited public comments on a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds on 29 February 2016. The discussion draft is part of the OECD follow-up...
On 5 October, the OECD has issued the Final Reports on the BEPS 15 Action points and it is expected that the G20 Finance Ministers will discuss and endorse the Reports and the recommended changes at their meeting on 8...
The OECD published its revised discussion draft on Action 6 (Prevent the granting of treaty benefits in inappropriate circumstances) of the Action Plan on Base Erosion and Profit Shifting (BEPS) on 22 May 2015. Public comments are invited on the revised discussion...
The OECD public consultation meeting on the follow-up work on BEPS Action 6 was held on 22 January 2015 in Paris. Background Action 6 focuses on Prevent the granting of treaty benefits in inappropriate circumstances and paragraph 5 of the Report...
I am wondering whether it is only me who is facing hundreds of pages of discussion documents inviting stakeholders’ input or are you also sharing the same experience while you are drinking your strong cup of coffee today! It is...
Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan on 21 November 2014. The OECD...
Prime Minister Abbott and Treasurer Hockey announced today that the G20 Leaders welcomed OECD recommendations that will help restore fairness, integrity and transparency to the international tax system. The United Kingdom's Prime Minister David Cameron announced during the press...
The OECD released its new Strategy for Deepening Developing Country Engagement in the Base Erosion and Profit Shifting (BEPS) Project on 12 November 2014, which will strengthen their involvement in the decision-making processes and bring them to the heart of...
Today, Mazars was very pleased to welcome Dr Tom O’Shea and his LL.M in International Tax Law students from the Centre for Commercial Law Studies, Queen Mary, University of London. Dr Tom O’Shea delivered a very interesting guest lecture entitled...
United Nations Subcommittee on Base Erosion and Profit Shifting (BEPS) had invited the developing countries to provide feedback by answering the UN Questionnaire including 10 questions. This summary focuses on the responses provided by China and India. In its response, India...
11 days after the warm welcome and endorsement of the 7 Deliverables (2014) by the G20 in Cairns, the OECD published a revised calendar for stakeholders' input. The announcement emphasized that the timeline of the OECD/G20 Base Erosion and Profit...
Today, the Financing for Development Office (FfDO) of UN-DESA is organizing, in cooperation with the OECD Center for Tax Policy and Administration (CTPA), the 2nd workshop on “Tax Base Protection for Developing Countries” with the participation of representatives of developing...
This September will be a very exciting period for the international tax world and it is expected that the BEPS project marks its first turning point in the history of international co-operation on taxation. Pascal Saint-Amans, Director of OECD Centre...
On 5-6 September 2013, the G20 leaders endorsed the OECD Action Plan to tackle base erosion and profit shifting (BEPS) in St Petersburg. The Development Working Group (DWG) asked the OECD to draw together the experiences of developing countries and...
On 2 April 2014 the OECD presented a second update on the BEPS (Base Erosion and Profit Shifting) project via a webcast, which is available for viewing on the OECD website (link). The key message was that the BEPS project...
Base erosion and profit shifting (BEPS) refers to the situation where there is a divorce between the location of profit and the location of the value creation. The OECD issued a detailed Action Plan to tackle BEPS. On 23 January...
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