This content is from: Direct Tax
What you have missed on ITR Premium
An update on the UK’s SAO compliance efforts; why South Korea is the latest country to announce an FTT; and an analysis of the recently updated HK-Mexico DTA were just three articles that appeared on ITR Premium last week.
COMPLIANCE MANAGEMENT
HMRC talks UK senior accounting officer compliance
60 SECOND READ: International Tax Review talks to HMRC about senior accounting officer guidance, one of the UK tax authorities’ key compliance measures.
First glimpse of modified W-8IMY FATCA form
Taxpayers have been given a glimpse of a draft version of the IRS' modified W-8IMY form. Several new requirements have been added making the form significantly more complex.
CORPORATE TAX
Analysing the new Hong Kong-Mexico DTA
TREATY ANALYSIS: Mexico has become the first North American country to sign a tax treaty with Hong Kong. The new treaty will make it easier for Mexican outbound investment to Asia.
TJN unveils global progress on automatic information exchange
The Tax Justice Network is about to release a new study on the progress being made to introduce automatic information exchange (AIE). International Tax Review speaks to the author of the study, Markus Meinzer, ahead of its publication about how far the world has come and who is holding it back.
INDIRECT TAX
South Korea planning derivatives FTT
South Korea has become the latest country to announce it is planning a financial transaction tax (FTT).
US Bill seeks to introduce a carbon tax
Democratic Representative Jim McDermott has tabled a Bill in the US House of Representatives to introduce a national carbon tax. While it unlikely to be adopted by the Republican dominated House it will focus the debate on how to use taxes to promote a sustainable economy.
TAX DISPUTES
How to manage an Irish tax dispute
International Tax Review speaks to two leading Irish tax lawyers and asks for their advice on how to avoid disputes and what the future holds for Irish tax controversy.
How Brazilian bureaucracy can result in liabilities for directors
Maria Isabel Tostes da Costa Bueno of Mattos Filho provides details of a recent Brazilian tax dispute that shows how company directors that leave businesses can still be liable for the company’s debts.
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