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NOT	term1 NOT term2	term2 must not appear
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()	term1 AND (term2 OR term3)	Grouping terms
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Results:1-10 of 1,833

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

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