Amendments have been introduced to the 2014 Chilean tax reform package, including an additional obligation that will strengthen Chile’s tax audit tools.
Lindsay Fainé and John Hutchinson have both been promoted from associate to partner in Squire Patton Boggs’s global tax strategy and benefits practice group.
Two recent tax dispute cases in the US have granted whistleblowers significant award payments for the first time, revealing a change in the way whistleblowing is seen by both the government and the public.
The revised US tax treaty model, which is the baseline text used by the US for treaty negotiations, places special consideration on bilateral treaties, as well as adding a number of benefits for cross-border transactions.
The Convention is a joint initiative by the Council of Europe and the OECD Since June 1 2011, the amended Multilateral Convention on Mutual Administration Assistance in Tax Matters has been open for signatories from all over the world to adopt the most comprehensive multilateral instrument for all forms of tax cooperation to tackle tax evasion and avoidance.