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Fasken | Canada | 18 Oct 2023
Revised proposals to amend the general anti-avoidance rule
On August 4th, 2023, the Department of Finance Canada (“Finance”) released draft legislative proposals which included revised proposals to amend the…
Taylor Wessing | United Kingdom | 6 Sep 2023
English court considers directors' "creditor duty" in context of failed tax avoidance scheme
In Hunt v Singh, the Court referred to the Supreme Court's landmark decision in BTI v Sequana (see our alert) in deciding when the directors' duty to…
Dentons | Canada | 31 Aug 2023
Strengthening the general anti-avoidance rule: What taxpayers need to know
On August 4, 2023, the Department of Finance released draft legislation containing the most substantial overhaul of the general anti-avoidance rule…
Grant Thornton Netherlands | European Union | 15 Aug 2023
Webcast: ATAD 3, what is the impact to your organization?
On December 22, 2021, the European Commission published a proposed third anti-tax avoidance directive (ATAD 3) to target so-called " shell companies"…
Stewarts | United Kingdom | 7 Jul 2023
Dividend diversion arrangements to fund private school fees are under HMRC’s tax avoidance spotlight
HMRC is cracking down on tax avoidance arrangements that help fund the cost of private school fees. The arrangements are marketed as tax planning and…
Grant Thornton Netherlands | Netherlands | 26 Jun 2023
Pillar 2 and the tonnage regulation: watch out for possible additional taxation!
Starting in 2024, a new law for a global minimum profit tax for internationally operating companies will apply in the Netherlands: the 2024 Minimum…
Ogier | Jersey | 26 Apr 2023
Q&A on mandatory disclosure rules in Jersey
New mandatory disclosure rules are expected to come into force soon in Jersey. The regulations will primarily affect "promoters" and "service providers" of certain arrangements, implementing a 30-day window to report disclosable arrangements to the Jersey Comptroller of Revenue. Failure to comply may lead to financial penalties. Intermediaries should seek to adapt their systems and policies......
KPMG Law | Canada | 21 Apr 2023
2023 federal budget highlights: proposed changes to GAAR
Canada's deputy prime minister and finance minister, Chrystia Freeland, recently delivered the 2023 federal budget. This article is part of a series exploring the highlights of the 2023 federal budget. In particular, it examines the budget's draft legislation to amend the general anti-avoidance rule (GAAR). An economic substance test has been added, which is to be considered at the "misuse or......
Ogier | Jersey | 20 Apr 2023
Q&A on mandatory disclosure rules in Jersey
New mandatory disclosure rules are expected to come into force soon in Jersey. The regulations will primarily affect "promoters" and "service providers" of certain arrangements, implementing a 30-day window to report disclosable arrangements to the Jersey Comptroller of Revenue. Failure to comply may lead to financial penalties. Intermediaries should seek to adapt their systems and policies......
Lexology | Australia, Ireland, OECD, etc. | 11 Apr 2023
Navigating the minefield of tax disputes: key trends and developments
A look into the latest trends in tax disputes, including changes to dispute resolution systems, the rise of alternative dispute resolution and key court rulings from around the world.
