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The Panama Papers: A Lesson in Tax Avoidance
  • Sydney Criminal Lawyers
  • Global
  • February 14 2019

An Oxfam report released on 20 January revealed that last year 26 billionaires owned the same amount of wealth as the poorest 3.8 billion people


Ukraine introduces new taxation rules for aviation fuel to prevent tax avoidance
  • Kinstellar
  • Ukraine
  • February 6 2019

Excise duty in Ukraine on aviation fuel has increased by ten times as of 1 January 2019, in accordance with the Law of Ukraine 2628-VIII “On


Extension of IR35 to private sector, Part 1 - no risk of premature elucidation (UK)
  • Squire Patton Boggs
  • United Kingdom
  • January 31 2019

Why are we starting to talk now about a change in tax laws which won't apply until April 2020? Because what you do now can materially alter how big a


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


Luxembourg Adopts the ATAD as well as two Other Important Provisions
  • Baker McKenzie
  • Luxembourg
  • December 24 2018

The draft bill n7318 (Bill) implementing the first Anti-Tax Avoidance Directive1 (ATAD) has been adopted on 18 December 20182. Furthermore, pursuant


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