Update on the OECD Guidance on Country-by-Country Reporting: what has changed?
The OECD updated its guidance on Country-by-Country (CbC) Reporting on 5 November 2019.
These amendments provide answers to a number of...
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Macfarlanes Archive
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Towards a global minimum corporate tax rate?
The Organisation for Economic Co-operation and Development (OECD) has today set out further detail about the second limb of its programme...
Cryptoassets cannot constitute money or currency, HMRC confirms
The market for cryptoassets, and transactions denominated in cryptocurrency, has developed fast (and is constantly evolving). Tax...
A tax revolution? The OECD takes on the digital economy
The Organisation for Economic Co-operation and Development (OECD) yesterday announced its long-awaited proposals to tackle tax for the...
A lesson on timely transfer pricing analysis
The story is simple: a shareholder acquires a property in France through a Luxembourg Company. The acquisition is financed by a 12%...
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