Search results for

Germany’s anti-treaty shopping rules are among the most stringent in the world, explain Markus Schümmer and Markus Buchner of Ernst & Young. This was true for the rules that applied up to 2011, and it is still the case for the revised rules that apply from 2012 onward.

David Koenigsberg, of Menz Bonner Komar & Koenigsberg, analyses a landmark US tax case and explains why companies must now change their approach towards whistleblowers.

When Rudolf Elmer gave WikiLeaks the names of 2,000 tax evading clients of his former employer Julius Bär, he was arrested for breaching Swiss banking secrecy laws. But evidence to be presented at his trial may make things even worse for Julius Bär.

See who has done the tax work on this month’s biggest deals.

Hogan Lovells has hired Michael Conlon QC as its new head of indirect tax in London.

Domnick Bozzetti has joined Morrison & Foerster's New York office, as a partner in the firm's tax department.

Anne Batter has rejoined Baker & McKenzie, where she was an attorney between 2000 and 2008, as a partner in the firm's Washington, DC office.

Judith Harger has left Dewey & LeBoeuf to join Willkie Farr & Gallagher in London as a partner. She joined LeBoeuf Lamb Greene & MacRae in 2006, before it merged with Dewey Ballantine. Before that she practised with Denton Wilde Sapte, now SNR Denton.

The exchange of taxpayers’ information between revenue authorities has come a long way in the past decade. The idea that more than 100 countries would have signed up to information exchange on request agreements seemed fanciful even three years ago. But now another, more comprehensive exchange model is coming to the fore. Joe Dalton looks at the rise of automatic information exchange and what it will mean for taxpayers.

Monica Bhatia is the head of the secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes at the OECD. Having worked as a tax administrator and policy maker in an emerging economy, Bhatia understands the different requirements developing countries have when it comes to transparency in tax administration and is able to translate this into practical advice for the Global Forum’s members. She talks to Sophie Ashley about the work the forum is doing to promote tax transparency and exchange of information in a rapidly changing environment.