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Tax evaders using offshore accounts face tougher sanctions, and potentially no immunity for coming clean, under an HM Revenue and Customs proposal released today.

Jennifer Molnar and David Berek have joined Baker & McKenzie’s North American tax practice as partners. Berek has joined the Chicago practice, while Molnar has joined the Washington D.C. office.

Tax authorities from the US to Australia and Taiwan are circling digital service providers Uber, Airbnb and other cash-rich app disrupters in a crusade to impose higher taxes and find cutting-edge ways to subsidise the old economy.

Indonesia may have started Asia’s ‘race to the bottom’ on corporate tax as it looks to match Singapore and stop companies from keeping assets offshore. Others are announcing cuts to stay in the race.

Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.

Google is becoming the showcase firm for European countries trying to convince the public that it is taking action against multinational tax avoidance, but is it all for nothing?

The judgment in the LuxLeaks case, which has become central to the debate around transparency and whistleblowing, could be overturned as both parties appeal the verdict.

Alexander Linn Thorsten Braun German companies need to rely on EU law to distribute dividends to UK parent companies free of withholding tax. One obvious consequence of the Brexit would be that EU law, such as the Parent-Subsidiary Directive, would no longer apply. For German entities, this would mean increased withholding tax on dividends paid to UK holding entities since the Germany-UK tax treaty only reduces the rate to 5%.

Magdalena Marciniak There has been a growing interest in how tax authorities deal with transfer pricing issues. Both taxpayers and tax authorities have been paying special attention to this following the OECD's recommendations to tackle profit shifting to low or no-tax jurisdictions in its BEPS Action Plan.

Dajana Topic The amendments to the Corporate Income Tax Law of the Federation of Bosnia and Herzegovina (FBiH) entered into force on March 6 2016. The new updates are effective as of January 1 2016 and provide that non-resident companies are taxed on capital gains derived from the sale of shares, immovable property or interests in equity, unless otherwise provided by a tax treaty.