Rate reduction and base broadening are two trends that taxpayers have become familiar with over the last 20 years, and while this is set to continue, 2013 will see tax evasion and avoidance thrust firmly under the spotlight. At the same time, many governments are setting out attractive tax policies aimed at stimulating investment. Finding the right balance between tax planning, compliance and transparency will be a key test for taxpayers next year. Matthew Gilleard looks at the anti-avoidance issues taxpayers must be aware of, and why greater international tax cooperation is inevitably on the way.
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The newly launched Tax Responsibility and Transparency Index will assess the ethicality of companies’ tax practices against global standards and regulations
Law firms that pay close attention to their client relationships are more likely to win repeat work, according to a survey of nearly 29,000 in-house counsel