Exchange of Confidential Tax-Payer Information: No Name? No Problem

  The Swiss Supreme Court has provided some guidance on the ambit of a ‘fishing expedition’ under OECD provisions related to exchange of information; and set out in Article 26 of the OECD Model Tax Agreement. Since 2012, when the OECD Model was amended to reflect the current formulation of Article 26 on Exchange of … More Exchange of Confidential Tax-Payer Information: No Name? No Problem

OP-ED: Why Europe is Ill-Suited For The Business of Blacklisting So-Called ‘Non-Cooperative’ Jurisdictions.

I AM  NOT  A FAN OF THE  USE  OF UNILATERAL MEASURES IN international  diplomacy;  including the use of tax haven or other types of blacklists related  to  compliance  with global  norms   on   transparency  and information   exchange.  Although   we often think of this kind of state action in the context of armed conflict where there are … More OP-ED: Why Europe is Ill-Suited For The Business of Blacklisting So-Called ‘Non-Cooperative’ Jurisdictions.

G20 LEADERS’ HANGZHOU SUMMIT: TRADE AND INVESTMENT TAKEAWAYS

“Our growth, to be strong, must be reinforced by inclusive, robust and sustainable trade and investment growth.”  –G20 Leaders’ Communiqué 2016 Against the backdrop of an uneven global economic recovery, subpar global trade and investment growth, trade disputes and the recently held Brexit referendum vote in the UK, trade and investment were top of mind … More G20 LEADERS’ HANGZHOU SUMMIT: TRADE AND INVESTMENT TAKEAWAYS

The Tax-Related Aspects of the G20 Leaders’ Communique Hangzhou Summit

(Photo: Guardian ) The G20 Leaders Summit took place from September 4-5 in Hangzhou, China. Here is what they agreed on international tax reform. 19. We will continue our support for international tax cooperation to achieve a globally fair and modern international tax system and to foster growth, including advancing on-going cooperation on base erosion … More The Tax-Related Aspects of the G20 Leaders’ Communique Hangzhou Summit

FHA TAX ALERT – Barbados 2016 Budget

FRANHENDY ATTORNEYS TAX ALERT Growth Returns to the Barbados Economy. Trajectory is Not Assured. No Additional Direct Tax Measures to Support the International Business and Financial Services Sector (IBFSS). Emphasis on Public-Private Sector Partnership to Spur Growth in the IBFSS Summary of the  2016 Budgetary Proposals:  Removal of the imposition of duty on yachts remaining in Barbados … More FHA TAX ALERT – Barbados 2016 Budget