International

LOB clause, TP adjustment provision introduced in Poland DTAA

"Limitation of Benefits" clause introduced in Indo-Poland tax treaty to deny DTAA benefits where main purpose or one of the

Feb 04,2013

UK draft Finance Bill confirms 21% rate from 2014

UK Government releases draft legislation for Finance Bill 2013; Corporate tax cut to 21% from April 2014 confirmed; Govt to

Dec 12,2012

HMRC releases consultation draft on UK GAAR Guidance

HMRC publishes 3-part consultation draft on UK GAAR; Draft guidance covers scope of legislation, 15 examples on how it applies

Dec 12,2012

Guatemala signs convention for international exchange of tax information

Guatemala signs convention for international exchange of tax information 

Dec 07,2012

Central govt notifies protocol amending India - Uzbekistan DTAA

Central govt notifies protocol amending India - Uzbekistan DTAA 

Nov 28,2012

OECD's "Base Erosion and Profit Shifting" report to address aggressive tax planning

OECD acknowledges Base Erosion and Profit Shifting [BEPS] from countries as an important issue for several OECD and non-OECD countries;

Nov 27,2012

Amazon, Google and Starbucks grilled over UK tax affairs

UK Government's Public Accounts Committee questions top executives at Amazon, Google and Starbucks about corporate tax affairs; All 3 invited

Nov 20,2012

Canadian Court disallows "artificial" loss from "value-shift" structuring, applies GAAR

Canadian Court applies GAAR to disallow losses claimed from tax planning technique of “value shift”; Series of transactions undertaken by

Nov 05,2012

LOB clause inserted in India-UK DTAA, dividend tax reduced to 10%

India-UK DTAA amended to include Limitation of Benefits (LOB) clause; Treaty benefit not available if the 'main purpose' or 'one

Nov 02,2012

Tax revenue rising slowly across OECD countries

Tax revenue to GDP ratio shows increasing trend in 2011 in OECD countries, reports OECD

Oct 25,2012

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