UK Tax News - Issue 16 (2019)

Topics include:

• Amendments to rules taxing ORIP;
• Request for credit card details to check overseas tax not unreasonable;
• Tribunal refuses disclosure of documents relating to “mutual agreement procedure”;
• GAAR panel finds schemes to avoid distribution and remuneration rules not reasonable;
• Dutch court not allowed to grant refund on basis of free movement of capital where constitutes state aid;
• OECD roadmap for taxation of digital economy;
• EU list of non-cooperative jurisdictions updated