Topic
Tax Avoidance
133 published works
Cruise Law News
The Patriot Act with Hasan Minhaj Takes a Look at the Cruise Industry
By Jim Walker
Hasan Minjah of Netflix's Patriot Act takes a hard look at the popular cruise industry. He touches upon many issues which should make even the hardest core cruise fan feel…
European Union and Italian International Tax Law Blog
Italian Tax Court Rules Against The Use Of Unit Link Insurance Policy For Tax Avoidance Purposes
By Marco Rossi
With its decision n. 5608 of December 10, 2018 the Italian Provincial Tax Court of Milan ruled against the (ab)use of so called "unit linked" life insurance policies for tax…
DLA Piper Latin America – Law Blog
Peru: suspension of the general anti-avoidance rule has been lifted
By DLA Piper
In effect since May 07, 2019, Peru’s Supreme Decree No. 145-2019-EF established certain parameters in an effort to identify and sanction tax avoidance mechanisms. The Peruvian general anti-avoidance rule (GAAR)…
FinTalk
Disguised Remuneration Schemes and the Loan Charge
By Paul Muscutt
A disguised remuneration scheme (DRS) is a tax avoidance scheme, many of which involve artificial remuneration arrangements between an employer and employee. The schemes commonly provide for an employee to…
International Financial Law Prof Blog
Georgia, the Kingdom of the Netherlands and Luxembourg deposit instruments of acceptance or ratification for the Multilateral BEPS Convention
The Kingdom of the Netherlands has deposited its instrument of acceptance and Georgia and Luxembourg have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related…
Global Investigations & Compliance Review
“Cum-Ex” Tax Scandal Arrives in Strasbourg and Ensnares International Law Firm
It is said that the history of tax avoidance is as long as the history of tax. One of the latest tax avoidance strategies, which has seemingly crossed the line…
Global Investigations & Compliance Review
United Arab Emirates Removed From Tax Havens List
The European Union recently removed the United Arab Emirates from the list of Uncooperative Tax Havens. The UAE achieved this goal after enhancing the substance and transparency of its taxation…
International Financial Law Prof Blog
UK House of Commons Report: Tax Avoidance and Tax Evasion
In recent years concerns as to the scale of mass marketed tax avoidance schemes have led to three major initiatives to undermine this market, and encourage a sea change in…
International Financial Law Prof Blog
State aid: Commission opens in-depth investigation into tax treatment of Nike in the Netherlands
The European Commission has opened an in-depth investigation to examine whether tax rulings granted by the Netherlands to Nike may have given the company an unfair advantage over its competitors,…
International Financial Law Prof Blog
OECD and CIAT join forces in promoting stronger tax systems
The OECD and the Inter-American Center of Tax Administrations (CIAT) hosted today the high-level event "Base Erosion and Profit Shifting Implementation: Strategic importance, challenges and opportunities" in Lisbon, Portugal. The…