A report from the OECD claims that aggressive tax planning by large corporations and wealthy individuals is costing other taxpayers in many jurisdictions.
The International Monetary Fund (IMF) has recommended that Mauritius should introduce an explicit carbon tax to replace a similarly structured tax to improve climate policy.
The Danish National Tax Tribunal has announced its decision in the third of a series of recent cases relating to the beneficial ownership of dividends, interest and royalties paid by Danish companies to non-resident holding companies.
The APA Program in the US could restrict requests for unilateral advance pricing agreements, where the counterparty affiliate is located in a country that has a tax treaty with the US.
The European Commission has launched a public consultation on the tax problems that arise when dividends are distributed cross-border to investors within the EU.
