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BEPS Update

The G20 and OECD’s Base Erosion and Profit Shifting project was put in motion by the G20 in November 2012.

Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world.

Many readers will be familiar with the long standing principle of taxing RNDs on offshore income and gains only when these income/gains are remitted to the UK, known as the ‘remittance basis’ of ta

As the world of Brexit and Donald Trump continues to dominate the airwaves, it is not surprising that businesses organising international assignments are asking what to expect.

Multinationals enterprises (MNEs) have always faced a multitude of different transparency and data disclosure requirements as the international tax environment evolved to deal with the new globaliz

US tax reform in 2017? Yes or No?

Efforts to overhaul the US tax system have been the subject of many discussions and countless white papers over the years.

A nation’s Budget should ideally inspire. This one was, instead, workman like, perspicacious in policy aspects while lacking in administrative ones.

When the OECD’s Base Erosion and Profit-Shifting (BEPS) action plan was announced, Action 14 (making dispute resolution mechanisms more effective) was considered to be a key counterbalance to the r

Italy opens its doors to international high net worth individuals

As 2017 dawned, Italy made a big play to attract international high net worth individuals into moving their residency to