Twenty countries have tax laws considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .
Stefano Mariani and Calvin Ng of Deacons provide a comprehensive analysis of the tax proposals in Hong Kong’s budget 2017–2018, released today, which the authors argue do little to promote Hong-Kong’s long-term competitiveness . . .
The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Hong Kong’s priorities for implementing the OECD/G20 base erosion profit shifting (BEPS) project include adopting the four BEPS minimum standards and putting in place a legislative framework for a new transfer pricing regulatory regime, according . . .