ณษศหำฐา๔

Tax News

OECD: Model reporting rules for digital platforms

Published on: 22 June 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.

Jurisdiction(s): World

Popular Articles

Transfer of assets to beneficiaries โ€• legal, administration and tax issues

Transfer of assets to beneficiaries โ€• legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Bare trusts โ€• income tax and CGT

Bare trusts โ€• income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more