Latin America's taxpayers and advisers rarely hesitate to point out the flaws of their tax administrations. Liz Bearese speaks with top officials at revenue services in Colombia, Brazil, Chile, Mexico, Peru and Uruguay to hear the side of the story from those who have the power to give the final word and who are shaping the future of the region's tax systems.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap