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Improving the Colombian CFC regime: Part II
Laura Escorcia Sarmiento concludes her analysis of developments that have influenced Colombia’s tax policy over the years and lessons that can be learned through a comparison with the US CFC regime.
Computation of income
A CFC’s..
Online Published Date:
04 December 2017
Appeared in issue:
September 2017 - 02 December 2017
Improving the Colombian CFC regime: Part I
In this two-part commentary, Laura Escorcia Sarmiento discusses how certain developments have influenced and shaped Colombia’s tax policy over the years and analyses the lessons that can be learned through a comparison with the US CFC..
Online Published Date:
04 December 2017
Appeared in issue:
July/August 2017 - 02 December 2017
Financial crime prevention in the UK
In this commentary, Emma Radmore presents a ‘stock take’ of developments from the past year and some predictions of what can be expected in the months ahead
Aside from the key 2017 developments of the adoption and partial..
Online Published Date:
20 December 2017
Appeared in issue:
December 2017 - 17 December 2017
Extending the reach of the Anti-Tax Avoidance Directive
Neasa MacErlean outlines some of the key updates in the European ATAD II and their potential impact on multinationals.
The Anti-Tax Avoidance Directive II (ATAD 2) is the latest in a series of EU measures designed to prevent corporate tax..
Online Published Date:
20 December 2017
Appeared in issue:
December 2017 - 17 December 2017