Algirdas Šemeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud, introduces the Directive on Administrative Cooperation (2011/16/EU) to increase transparency, improve information exchange and tighten cross-border cooperation, which he says are fundamental tools for fighting tax evasion.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
After years of deafening silence, the UK tax authority is taking overdue action against corporates that fail to prevent the facilitation of tax evasion