Jeffrey Owens has stepped down as director of the OECD Centre for Tax Policy and Administration. In two exclusive interviews, International Tax Review speaks to Owens and his successor, Pascal Saint-Amans, as the baton of the world’s most important job in tax is passed.
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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