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Global Investigations Review | United Kingdom | 24 Jul 2019

HMRC outlines benefits of self-reporting tax offences, while SFO fraud guidance expected to reward privilege waiver and compliance programmes

Just over six months into her tenure as Director of the Serious Fraud Office (SFO), Lisa Osofsky announced that she would soon be issuing guidance for


Bryan Cave Leighton Paisner LLP | United Kingdom | 17 May 2019

House of Commons Library Briefing Paper: “Tax avoidance and tax evasion”

On 9 May 2019, the House of Commons Library published a lengthy report, “Tax avoidance and tax evasion” (the “Report”). The Report summarises some of


Vaish Associates Advocates | India | 17 May 2019

Mens Rea, Limitation & Prosecution under Income Tax Act

Section 276C(2) of the Indian Income Tax Act reads as under: "276C. Willful attempt in to evade tax, etc.-..........


Global Investigations Review | France | 1 Mar 2019

UBS judgment not based on French law, lawyers say

Lawyers acting for UBS have accused French judges of ignoring legal arguments and caving to public pressure to hand down a penalty against the Swiss


Kraemer & Kraemer | Panama | 6 Feb 2019

Panama Approves Tax Evasion as a Crime: Law 70 of January 31st, 2019

Panama enacted the Law 70 of 2019, where the Tax Evasion is considered a crime by adding said dispositions to Criminal Code and modifying the Tax


Greenberg Traurig LLP | USA, United Kingdom | 2 Jan 2019

Failure to Prevent Tax Evasion: Forgotten, but Not Gone

The two new offences govern U.K. And non-U.K. Tax and are targeted at criminalising a corporate entity or partnership’s (broadly, a ‘relevant body’)


Slaughter and May | United Kingdom | 3 Dec 2018

Is Netflix avoiding UK tax?

Netflix’s UK accounts are apparently “under examination” by HMRC. According to the Times, Netflix made $485m in worldwide pre-tax profit last year and


Baker McKenzie | Netherlands | 23 Nov 2018

The Netherlands aims to strike a balance between certainty for taxpayers and transparency to fight tax evasion with a new tax ruling policy

Yesterday, 22 November 2018, the Dutch Ministry of Finance published a letter outlining its envisaged new policy for rulings with an international


S.S. Rana & Co | India | 23 Nov 2018

India: Amended Companies Law for better management

India is a growing economy where development is attributable to number of factors such as availability of land, labour, raw materials, cost effective


Baker McKenzie | Netherlands | 22 Nov 2018

The Netherlands Aims to Strike a Balance Between Certainty for Taxpayers and Transparency to Fight Tax Evasion with a New Tax Ruling Policy

On, 22 November 2018, the Dutch Ministry of Finance published a letter outlining its envisaged new policy for rulings with an international character

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