The hurdles for information request and exchange are becoming lower, Gert Mueller-Gatermann, international taxation representative of the German Federal Ministry of Finance, yesterday told IBA delegates attending a session titled The bear hug, or will taxpayers and tax administrators soon be sharing the same bed, in Dubai.
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The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
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