Specialist Tax Regulatory Materials
The OECD has published the Tax Transparency in Latin America 2021 report, which outlines a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.
Jurisdiction(s): World
Exporting goods 鈥� proof of exportIn addition to the requirements laid down in the Exporting goods 鈥� overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence
Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note
What are connected companies for loan relationship purposes 鈥� practical approachBrief overview of the rulesThe loan relationships legislation applies to any 鈥榤oney debt鈥� arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,
