½Û×ÓÊÓÆµ

Tax News

Making tax dispute resolution more effective: New peer review reports

Published on: 26 July 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has published the stage 2 peer review monitoring reports for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa under the BEPS Action 14 minimum standard for the resolution of tax-related disputes.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and World

Popular Articles

Losses on shares set against income

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

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more