Posts by Peter Hann

UK: Consultation on Making Tax Digital for Corporation Tax

November 13, 2020

On 12 November 2020 HMRC published a consultation document concerning Making Tax Digital (MTD) for corporation tax (CT). The closing...

IMF: Report on the Economic Situation in Georgia

November 11, 2020

On 10 November 2020 the IMF and Georgia completed a staff-level agreement for the completion of the Seventh Review under...

IMF: Concluding Statement Following a Review of the UK Economy

November 10, 2020

On 29 October 2020 the IMF published a report on the UK economy following the conclusion of the 2020 Article...

IMF: Report on Economic Measures in France

November 10, 2020

On 2 November 2020 the IMF published a report following a virtual visit to France as part of the 2020...

WTO: Recommendations to assist small business

November 7, 2020

At a meeting on 5 November 2020 the Informal Working Group on Micro, Small and Medium-sized Enterprises (MSMEs) completed a...

OECD: Combining Green Budgeting and Tax Policy Tools

November 6, 2020

An OECD Environment Focus published on the website on 29 October 2020 looked at the use of a combination of...

UN: Proposed Treaty Article on Income from Automated Digital Services

October 30, 2020

Report by James R. Border, Law Office of James R. Border, P.A., Fort Lauderdale, Florida Over the past several days...

Australia: Federal Court rules on tax position of UK citizen in Australia with a Working Holiday Visa

October 29, 2020

In a judgment of 6 August 2020 the Australian Federal Court ruled in favour of the Commissioner of Taxation in...

ECJ: Ruling on Transfer Pricing Treatment of Bank Transfers Between Branch and Parent

October 28, 2020

On 8 October 2020 the European Court of Justice (ECJ) ruled on Romania’s transfer pricing rules in relation to bank...

OECD: Ageing and Fiscal Challenges Across Levels of Government

October 27, 2020

A paper contributing to OECD Fiscal Federalism Studies published on 27 October 2020 looks at the fiscal challenges across levels...

OECD: Economic Survey of UK

October 25, 2020

On 14 October 2020 the OECD published on its website its economic survey of the UK. The outlook for the...

UN: Tax Committee discusses UN Model Commentary Issues – PE, treatment of software, CIVs

October 23, 2020

A report by James R. Border, Law Office of James R Border P.A., Fort Lauderdale, Florida On 22 October 2020...

OECD: Batch of Peer Review Reports on Dispute Resolution Mechanisms

October 22, 2020

On 22 October 2020 the OECD released a further batch of stage 2 peer review reports on tax dispute resolution...

WTO: Trade Issues and the Environment

October 21, 2020

On 15 October 2020 the WTO issued a publication entitled Short Answers to Big Questions on the WTO and the...

OECD: Economic Impact of Pillar One and Pillar Two

October 20, 2020

At a presentation on 12 October 2020 introducing Blueprint reports on Pillar 1 and Pillar 2 of the proposals on...

OECD: Taxation of Virtual Currencies

October 19, 2020

On 12 October 2020 the OECD released a report on taxing virtual currencies that was prepared for the meeting of...

OECD: Tax Talk Summarises Latest Tax Developments

October 18, 2020

In a Tax Talk on 12 October 2020 the OECD gave an update of recent developments. Digital Economy The OECD’s...

US: Final Withholding Regulations on Transfer of Partnership Interest by Foreign Partner

October 15, 2020

On 7 October 2020, the IRS issued final regulations on the withholding rules for transfers of partnership interests by foreign...