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China and South Korea sign bilateral APA

June 23, 2015

China and South Korea have signed a bilateral advance pricing agreement, the Chinese goverment announced in a June 23 English-language release. The signing took place during a Sino-South Korea tax commissioners meeting . . .

UK HMRC updates GAAR guidance

January 30, 2015

The UKs HMRC has updated its general antiabuse rules (GAAR) guidance, effective January 30. The guidance summarizes . . .

European Commission paper examines bank taxation

July 18, 2014

The European Commission, on July 18, released "Taxation paper No 43: Financial Activities Taxes, Bank Levies and Systemic Risk," written by Giuseppina Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici, and Stefano Zedda. For the text, see Taxation paper.
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