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The anti-avoidance framework in Switzerland
  • Bär & Karrer
  • Switzerland, Global
  • January 15 2019

A structured guide to the anti-avoidance framework in Switzerland


The anti-avoidance framework in the United Kingdom
  • DLA Piper
  • United Kingdom, Global
  • January 7 2019

A structured guide to the anti-avoidance framework in the United Kingdom


The anti-avoidance framework in the USA
  • DLA Piper
  • USA, Global
  • January 7 2019

A structured guide to the anti-avoidance framework in the USA


Balancing HMRC Powers and Taxpayer Safeguards: House of Lords Report
  • Bryan Cave Leighton Paisner LLP
  • United Kingdom
  • December 12 2018

On 4 December 2018, the House of Lords Economic Affairs Committee (the “Committee”) published a report, “The Powers of HMRC: Treating Taxpayers


Value Shifts Remain Subject to the General Anti-Avoidance Rule
  • Baker McKenzie
  • Canada
  • December 6 2018

2763478 Canada Inc. v. HMQi is a Federal Court of Appeal decision regarding a value shift for estate freeze purposes. The facts are similar to the


Is Netflix avoiding UK tax?
  • Slaughter and May
  • United Kingdom
  • December 3 2018

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


Bulgaria passes amendments to its tax legislation
  • CMS Cameron McKenna Nabarro Olswang LLP
  • Bulgaria
  • November 30 2018

Bulgarian lawmakers recently passed sweeping amendments to the tax legislation which will go into effect on 1 January 2019. Highlights of the main


Best tax planning ideas for 2018
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • November 26 2018

With an estate tax exemption of $11.18 million in 2018 (rising to $11.4 million in 2019), estate planning has been turned on its head. For most


Croatia signs agreement on avoidance of double taxation with Japan
  • Eurofast
  • Croatia, Japan
  • November 21 2018

2018 is a year in which Croatia and Japan celebrate the 25th anniversary of their diplomatic relations. This milestone is further marked with the


Draft Anti-Fraud Bill
  • Baker McKenzie
  • Spain, United Kingdom
  • November 15 2018

Anti-Fraud measures draft bill transposing (EU) Council Directive 20161164 of 12 July laying down rules against tax avoidance practices that directly