03/08/2022

UK considers online sales tax

The government said it would not be intended to actively encourage customers to shop in-store rather than online.

02/28/2022

The Swiss banking clean-up is a mirage

The impact of Swiss ‘success’ in these areas amounts to, TJN estimates, tax losses suffered by other countries of some US$21 billion a year, or enough to fully vaccinate more than a billion people against COVID.

02/16/2022

HMRC’s NFT seizure ‘unlikely to be the last’

“The fact that money laundering now turns to investments in digital assets itself brings us to the next level of online crime,” said Nils Rauer, expert for digital transformation at Pinsent Masons.

02/16/2022

U.S. Tax Issues Linger For Some Swiss Banks

Threatened with criminal charges, ZKB reached a settlement with the U.S. Department of Justice (DoJ), which at the time included a fine as well as a probationary period of several years.

02/15/2022

An Overview of OECD Pillar 2

Addressing the tax challenges raised by digitalization has been a priority of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) since 2015.

02/11/2022

Tax disputes: follower notices and accelerated payments

The rules apply to income tax, National Insurance contributions (NICs), capital gains tax, corporation tax, apprenticeship levy, inheritance tax, stamp duty land tax and the annual tax on enveloped dwellings.