With the Secret Hotels2 Limited decision released on December 3 2012, the UK Court of Appeal has provided guidance on the correct approach to be taken when determining who is the supplier of a service in agency / principal arrangements, explain Mark Delaney and Arianne Wijdeveld of Baker & McKenzie.
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The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
Major economies have expressed concerns, with China arguing a US global minimum tax exemption would be a violation of the principle of fair competition – ITR understands
Senator Richard Colbeck told ITR he was concerned by the decision to let PwC Australia tender for government contracts again after a scandal-induced ban
The tax technology company will be providing a free demonstration of its OTP software and offering best practice advice on whether to ‘buy or build’ on September 8