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In early August, the UN considered the text of an early protocol on the taxation of cross-border services, with a focus on expanded source-based taxation. A group of IMF coauthors...
You can list them on a single FFI (I know this cos it’s what I did and got NT codes for each)
Probably very hard. Buried in the uk tax small print is the point that if you spent most days in the uk it mqy come to tax you, more relevant is the uk france tax treaty and the l...
Estate of Paul Bruyea v. United States, F.4th , No. 25-1563, ECF No. 58 (Fed. Cir. Aug. 31, 2026), reversing Bruyea v. United States, 174 Fed. Cl. 238 (2024). Matthew Christ...
Twenty-four out of the 35 European countries covered in this map currently levy estate, inheritance, or gift taxes.
The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.
Hi Arcalia The UK interest is declared and taxed in France. No problems there. But I was just wondering if I went over the UK personal allowance, would I pop up on HMRC’s radar and...
Thanks George1. Food for thought. I’m finding it quite interesting that immigration rules and tax rules don’t always say the same thing also.
Thanks very much George. I wasn’t sure if an FFI would be required to cover UK bank interest (as opposed to pension income) but you’ve answered my question. HMRC knows at some leve...
So is that a reminder that a separate FFI form should be provided to HMRC signed by French Impôts for each source of income or interest?
Israeli real estate purchases can face up to 10% purchase tax, with anti-avoidance rules also taxing shares in entities whose assets are primarily Israeli property.
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance, REG-115145-25, July 31, 2026 The Department of the Treasury...
Deloitte's 2026 Global Tax Policy Survey finds OECD Safe Harbour reforms and simplified cross-border rules may benefit internationally mobile Canadian professionals
George1: their records showed the recipient to have a French residential address. I pointed this out to HMRC, they said yes, but we still don’t know where you are tax resident.
Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long...
As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions r...
Tax-prep giant H&R Block paid no federal taxes on its U.S. income in 2025. It also made a public disclosure, required by the European Union, characterizing one-third of its glo...
Corporate tax disclosures reveal that five profitable airlines paid almost nothing in federal income tax last year. In 2025, the effective federal income tax rates of these airline...
Your travel costs are going up, but their tax bills are going down.
Maybe you could also include interest-bearing UK bank accounts in your double taxation form. As, like your UK state pension, any interest on those accounts will be taxable in Fran...
In a striking illustration of how corporate tax structures and long-running legal battles can reshape national revenues, Apple paid Ireland… The post Apple paid 40% of global taxes...
Timp: I also read that NT codes are not issued for State pension and I think that that is the case. That’s correct as the state pension is always paid gross
Apple’s payment to Ireland last year represented around 40pc of its total global tax expenditure – $43.2bn – during the fiscal year that ended in September 2025. Read more: Apple p...
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