International Tax

By Guido Pignanelli | April 1, 2015

Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...

By Keith Gordon | April 1, 2015

lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...

Management of taxes

By Stéphane Gelin | April 1, 2015

In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of...

By Bill Dodwell | February 1, 2015

The OECD’s action plan to counter base erosion and profit shifting is in full flow.