Posts by Peter Hann

IMF Report Looks at Economic Developments in Germany

January 23, 2021

On 19 January 2021 the IMF issued a report following the conclusion of its consultations with Germany under Article IV...

OECD: Updated guidance on tax treaties and the impact of the pandemic

January 22, 2021

On 21 January 2021 the OECD published on its website updated guidance on tax treaties and the impact of the...

Platform for Collaboration on Tax: Toolkit on Implementing Transfer Pricing Documentation Requirements

January 22, 2021

On 19 January 2021 the Platform for Collaboration on Tax (PCT) published the “Practical Toolkit to Support the Successful Implementation...

OECD: Public Consultation on Tax Challenges of the Digital Economy

January 17, 2021

A public consultation meeting was held by the OECD on 14 and 15 January 2021 to discuss the proposals in...

UK: OECD rules on cross-border arrangements to replace DAC 6

January 7, 2021

On 4 January 2021 HMRC confirmed that the EU rules on mandatory reporting of cross-border tax arrangements involving an EU...

UK: Report of the Wealth Tax Commission

January 5, 2021

On 14 December 2020 the Wealth Tax Commission issued a report outlining its conclusions on the design of a wealth...

EU finalises Investment Agreement with China

January 1, 2021

On 30 December 2020 the EU and China confirmed that they have agreed in principle the provisions of an investment...

EU and UK Sign the Trade and Cooperation Agreement

December 30, 2020

On 30 December 2020 the EU-UK Trade and Cooperation Agreement was signed by the EU leaders and by the UK...

EU and UK: Trade and Cooperation Agreement Approved by EU Ambassadors

December 28, 2020

On 28 December 2020 the EU ambassadors unanimously approved the Trade and Cooperation Agreement between the EU and the UK....

OECD publishes public comments on proposals on taxation of the digital economy

December 23, 2020

On 16 December 2020 the OECD published comments received on the Blueprints outlining the remaining issues involved in finalising the...

UK: Statistics on Venture Capital Trusts

December 23, 2020

On 17 December 2020 the UK released statistics on Venture Capital Trust (VCT) tax relief for the year 2019/2020. The...

OECD: Implementation of transfer pricing for hard-to-value intangibles

December 19, 2020

On 16 December 2020 the OECD published information setting out the extent to which member countries of the Inclusive Framework...

OECD: Transfer Pricing Implications of the Pandemic

December 19, 2020

On 18 December 2020 the OECD issued Guidance on the transfer pricing implications of the COVID-19 pandemic. This looks at...

WTO Adopts Package of Recommendations to Assist MSMEs

December 17, 2020

On 11 December 2020 the WTO’s Informal Working Group on Micro, Small and Medium-sized Enterprises (MSMEs) adopted a package of...

IMF: Report following 2020 Article IV Mission to Nigeria

December 14, 2020

On 11 December 2020 the IMF published a report following consultations with Nigeria in relation to Article IV of the...

OECD: Assessing Compliance by Financial Institutions with Automatic Exchange of Information

December 11, 2020

On 8 December 2020 the OECD published a document entitled Automatic Exchange of Information: Guide on Promoting and Assessing Compliance...

OECD: Enhancing International Tax Debt Management

December 10, 2020

On 8 December 2020 the OECD’s Forum on Tax Administration (FTA) issued a report entitled Enhancing International Tax Debt Management,...

OECD: How Tax Administrations Can Support SMEs with Tax Compliance

December 9, 2020

On 8 December 2020 the OECD’s Forum on Tax Administration (FTA) released a report on Strategic Planning as part of...