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French tax authority merges APA and MAP programmes

The French tax authorities have officially announced the creation of a new group to deal with its advance pricing agreements (APA) and mutual agreement procedures (MAP).

Sophie Ashley, February 24 2014
Canada unveils new Offshore Tax Informant Program

On January 15 2014, the Canada Revenue Agency (CRA) launched a new Offshore Tax Informant Program, or OTIP, under which awards may be paid to individuals providing information to the CRA about major incidents of international tax non-compliance.

February 21 2014
OECD unveils revised BEPS timetable

March will see the release of discussion drafts on data and effective tax rate methodology; the tax challenges of the digital economy and tax treaty abuse.

February 21 2014
Government attitudes force Brazilian taxpayers to litigate over Tax Recovery Program

Taxpayers in Brazil will hope that the superior courts continue the recent thread of favourable judgements relating to the REFIS.

February 21 2014
UK Supreme Court dismisses all appeals in Marks & Spencer tax dispute

The Supreme Court judgement clearly defined the rules and method of calculation for UK claims for cross-border loss relief in Europe.

Aaran Fronda, February 21 2014
McCormally joins IRSAC as one of six new members

Six new members have joined the Internal Revenue Service’s Advisory Council (IRSAC) in the US, a group which discusses important tax administration issues with the IRS officials.

February 20 2014
Negotiating the venture valuation model and cost sharing rules

Cost sharing agreements can present certain difficulties for taxpayers. The IRS regulations published in 2011 included commensurate with income (CWI) rules, which are affected by different valuation methods. The venture valuation model, can resolve some of the challenges that arise in the context of applying CWI rules.

February 20 2014
FTT back on track at Franco-German summit

Finance ministers from France and Germany met in Paris today to discuss the future of the financial transaction tax (FTT).

Aaran Fronda, February 19 2014
Two tax barristers become QCs in UK

Two tax barristers have become Queen’s Counsel in this year’s round of appointments in the UK.

February 19 2014
Australian shadow treasurer: BEPS leadership must continue at G20 this week

Andrew Leigh, Australia's Shadow Treasurer, has urged Treasurer Joe Hockey to show strong leadership at the G20 meeting of finance ministers this week to progress global action to tackle base erosion and profit shifting (BEPS).

Matthew Gilleard, February 19 2014

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