A matter of substance (Part 2)
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TAXATION: No deferral of income tax self-assessment deadline
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A matter of substance (Part 1)
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BANKING: ‘Punitive’ foreign fines to be tax-deductible
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OECD FHTP moves to enforcement stage of new economic substance rules
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INDONESIA: Tax-resident foreign skilled workers now exempt from worldwide tax for four years
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CYPRUS: Unilateral measures against aggressive tax planning
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IRS removes one of four options to correct foreign reporting
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UK: Secret shareholders, ostensible authority and the Duomatic principle in offshore corporate structures
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