9 July 2012: USA – Obama backs delay of Bush era tax cuts except for wealthy::

http://www.npr.org/2012/07/09/156509340/obama-calls-for-tax-cuts-extension-for-middle-class
 

9 July 2012: France – new property tax shocks UK investors::

http://www.stepjournal.org/news/news/main_story/new_french_property_taxes_shoc.aspx?j=72330&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=2172128?=1062735&jb=0
 

5 July 2012: France – Hollande beings implementation::

http://www.stepjournal.org/news/news/main_story/hollande_begins_his_promised_a.aspx?link=news_headline&j=67439&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=2090139?=1062735&jb=0
 

5 July 2012: Malaysia – Labuan connecting business::

http://www.mondaq.com/x/185234/tax+authorities/Bridging+Cultures+Connecting+Business&email_access=on

4 July 2012: UK – draft statutory residence test::

http://www.mondaq.com/x/185058/Constitutional+Administrative+Law/Proposed+Statutory+Test+For+Individual+Residence&email_access=on
 

2 July 2012: India – limit to retrospectivity::

http://www.stepjournal.org/news/news/main_story/india_to_limit_power_of_retros.aspx?link=news_headline&j=65290&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=2023585?=1062735&jb=0
 

30 June 2012: USA – How Delaware thrives as a corporate tax haven::

http://www.nytimes.com/2012/07/01/business/how-delaware-thrives-as-a-corporate-tax-haven.html?_r=1&pagewanted=all&j=67439&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=2090141?=1062735&jb=0

21 June 2012: UK – draft GAAR::

http://www.macfarlanes.com/media/622080/gaar consultation document - a summary.pdf
 

21 June 2012: UK – avoidance and evasion blurred::

http://www.stepjournal.org/news/news/main_story/media_storm_over_jersey_loan_s.aspx?link=news_headline&j=59516&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=1848036?=1062735&jb=0
 

24 May 2012: Malaysia – Labuan Foundations::

http://www.mondaq.com/x/178880/Personal+Tax+Inheritance+Estate+Planning/The+Foundation+Of+Your+Wealth+A+Wealth+Management+Structure+Available+To+All&email_access=on
 

23 May 2012: USA – 2013 Federal Tax Update::

http://www.mondaq.com/unitedstates/x/178778/Income+Tax/2013+Federal+Income+Tax+Update&email_access=on
 

20 May 2011: Australia – ATO ID 2011/35 permanent establishment of US LLC::

http://law.ato.gov.au/atolaw/view.htm?docid="AID/AID201135/00001"
 

9 May 2012: UK - draft CFC provisions::

http://www.mondaq.com/x/176678/International+Tax/Controlled+Foreign+Company+Reform&email_access=on
 

9 May 2012: UK - Stamp Duty Land Tax hikes for non-resident individuals::

http://www.mondaq.com/x/176672/Property+Real+Estate+Tax/A+Mansion+Tax+By+Another+Name&email_access=on
 

30 April 2012: Singapore – GAAR case::

http://www.kpmg.com/sg/en/IssuesAndInsights/tax/TaxAlert-201115.pdf
 

25 April 2012: USA - $5,120,000 lifetime gift exempt to expire soon::

http://www.mondaq.com/unitedstates/x/174512/Personal+Tax+Inheritance+Estate+Planning/5120000+Lifetime+Gift+Tax+Exemption+Expiring+Soon&email_access=on
 

25 April 2012: Malaysia- enters comprehensive DTA with Hong Kong::

http://www.ird.gov.hk/eng/pdf/Agreement_Malaysia_HongKong.pdf
 

16 April 2012: Canada – Garron taxpayers fail at Canada’s Supreme Court::

http://www.stepjournal.org/news/news/main_story/garron_taxpayers_fail_at_canad.aspx?link=news_headline&j=31995&e=robert.gordon@melbchambers.com.au&l=346_HTML&u=1077412?=1062735&jb=0
 

12 April 2012: Australia – ATO issues Decision Impact Statement on Russell’s case – PSI provision override NZ treaty::

https://www.robertgordontax.com/uploads/Russell_'s case and CFC Treaty Override 17.07.12.pdf
 

6 April 2011: India – AAR decision that Mauritius – India DTA protects capital gain::

http://articles.economictimes.indiatimes.com/2011-04-06/news/29388708_1_india-mauritius-dtaa-mauritius-resident-mauritius-double-taxation-avoidance
 

6 April 2011: Switzerland – Administrative assistance in tax matters: the Federal Council submits amendments to parliament – continued resistance to fishing expeditions::

http://www.news.admin.ch/message/index.html?lang=en&msg-id=38487
 

21 Mar 2011: UK – Budget 2011 – corporate tax rate to 26% from 1 April 2011; £50,000 charge after 12 years residence to elect non-dom remittance basis & proposal to allow non-doms to remit tax free for commercial investment::

http://features.withersworldwide.com/system/files/uploads/2011/03/23/33/2011_budget_stop_press__2_.pdf
 

14 March 2012: Canada – Treaty Shopping – Velcro::

http://www.mondaq.com/canada/x/168588/Income+Tax/Treaty+Shopping+Explained+Velcro+Canada+Inc+v+The+Queen&email_access=on

2 Mar 2011: Australia – Reform of CFC/FAF rules closer::

http://www.mondaq.com/australia/article.asp?articleid=124776&email_access=on
 

March 2011: Hong Kong – IRD guidance on source::

http://www.ird.gov.hk/eng/paf/bus_pft_tsp.htm
 

24 Feb 2011: Vanuatu - Australian Tax Office on a fishing expedition, says Vanuatu::

http://www.theaustralian.com.au/business/australian-tax-office-on-a-fishing-expedition-says-vanuatu/story-e6frg8zx-1226010981573
 

21 Feb 2011: UK – EC attacks UK foreign anti-avoidance rules:

http://www.stepjournal.org/news/news/main_story/new_pagebrussels_attacks_uk_of.aspx

15 Feb 2011: NZ – introduction of “look-through” companies::

http://www.stepjournal.org/journal_archive/2011/step_journal_feb_2011/worth_a_look.aspx
 

5 Feb 2011: UK – Lyle Dicker Grace v Revenue & Customs [2011] UKFTT 36 (TC) - First tier tax tribunal finds pilot resident in two countries:

: http://www.stepjournal.org/news/news/main_story/final_decision_in_grace_case_r.aspx
and for the case: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC00913.html

4 Feb 2011: Australia - Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46 – hybrid debt deduction allowed under s25-90 against exempt foreign dividend income::

http://www.austlii.edu.au/au/cases/cth/FCA/2011/46.html
 

4 Feb 2011: Australia – Russell v Commissioner of Taxation [2011] FCAFC 10 –taxpayer’s appeal on treaty economic double taxation dismissed::

http://www.austlii.edu.au/au/cases/cth/FCAFC/2011/10.html
 

4 Feb 2011: UK – penalties for offshore non-disclosure up to 200%::

http://www.hmrc.gov.uk/news/offshore-penalties.htm
 

1 Feb 2011: UK - Offshore Trusts And UK Resident Foreign Domiciliaries::

http://www.mondaq.com/article.asp?articleid=121928&email_access=on
 

27 Jan 2011: UK – Supreme Court denies leave in Smallwood Trust case::

http://www.internationaltaxreview.com/Article/2757100/Smallwoods-lose-out-as-leave-to-appeal-in-effective-management-case-is-refused.html
 

19 Jan 2011: Switzerland – ex Julius Baer banker re-arrested for disclosing data::

http://www.nytimes.com/2011/01/20/business/global/20baer.html?_r=1
 

28 Dec 2010: Australia – Jersey accountant Philip de Figueiredo gets bail in Brisbane court::

http://www.couriermail.com.au/ipad/tax-probe-accountant-gets-bail/story-fn6ck51p-1225977437852
 

27 Dec 2010: Italy – update on Italian trusts::

http://www.italchamind.eu/public/document/2742c20b-b726-4574-9ff8-07fd820fefd3.pdf
 

24 Dec 2010: Australia - ANZ Bank contests tax office bid for Vanuatu customer data::

http://www.theage.com.au/business/markets/anz-contests-tax-office-bid-for-vanuatu-customer-data-20101224-1972i.html
 

21 Dec 2010: US - President Obama Signs 2010 Tax Relief Act::

http://www.mondaq.com/unitedstates/article.asp?articleid=118692
 

18 Dec 2010: Australia – Michael Milne 8 ½ year sentence for Wickenby::

http://www.theaustralian.com.au/news/nation/demtel-man-jailed-for-tax-crime/story-e6frg6nf-1225972956144
 

18 Dec 2010: Australia – Michael Milne 8 ½ year sentence for Wickenby::

http://www.theaustralian.com.au/news/nation/demtel-man-jailed-for-tax-crime/story-e6frg6nf-1225972956144
 

17 Dec 2010: Australia – Kevin Denlay v FC of T [2010] FCA 1434 - ATO can use stolen Liechtenstein bank info::

http://www.austlii.edu.au/au/cases/cth/FCA/2010/1434.html
 

9 Dec 2010: Australia – signs TIEAs with Mauritius::

http://www.treasury.gov.au/contentitem.asp?NavId=007&ContentID=1917
 

6 Dec 2010: Hong Kong – signs comprehensive DTA with Switzerland::

http://www.admin.ch/br/aktuell/00091/index.html?lang=en&msg-id=36607
 

4 Dec 2010: Australia - ATO in new attack on private equity as assets are frozen::

http://www.theaustralian.com.au/business/ato-in-new-attack-on-private-equity-as-assets-are-frozen/story-e6frg8zx-1225965411427
 

3 Dec 2010: UK – CFC reform & the Patent Box::

http://www.macfarlanes.com/news--publications/publications/2010/comment-corporate-tax-reform-paper-published-29-november.aspx and

http://www.macfarlanes.com/news--publications/publications/2010/comment-the-patent-box--one-small-step-on-the-road-to-the-most-competitive-tax-system-in-the-g20-or-too-little-too-late.aspx

1 Dec 2010: Australia – draft tax determination TD2010/D7 on source of profit on private equity::

http://law.ato.gov.au/pdf/pbr/td2010-d007.pdf
 

30 Nov 2010: Germany – Constitutional court allows use of stolen data::

http://www.monstersandcritics.com/news/business/news/article_1602382.php/Germany-can-use-illegally-obtained-bank-details-to-hunt-tax-evaders
 

29 Nov 2010: Australia - Lowy blasts 'disorganised' US tax probe::

http://www.theage.com.au/business/lowy-blasts-disorganised-us-tax-probe-20101128-18cbb.html
 

26 Nov 2010: Australia - ACC blew $10 m pursuing Paul Hogan over tax case::

http://www.heraldsun.com.au/news/national/acc-blew-10m-pursuing-paul-hogan-over-tax-case/story-e6frf7l6-1225961250622
 

24 Nov 2010: Australia - Celebrity hunt a financial failure::

http://www.dailytelegraph.com.au/celebrity-hunt-a-financial-failure/story-fn6bmg6l-1225959727997
 

18 Nov 2010: EU - Commission presses for automatic information exchange with third countries::

http://www.stepjournal.org/news/news/main_story/european_commission_presses_fo.aspx
 

9 Nov 2010: Hong Kong – signs comprehensive DTA with Japan::

http://www.ibtimes.com/articles/80236/20101109/hong-kong-signs-tax-pact-with-japan.htm
 

7 Nov 2010: Canada – St Michael Trust Corp ATF Fundy Settlement 2010 FCA 309 - Fed. Court of Appeal affirms Garron 2009 TCC 450::

http://www.canlii.org/en/ca/fca/doc/2010/2010fca309/2010fca309.pdf
 

5 Nov 2010: Hong Kong – signs comprehensive DTA with France::

http://www.china-briefing.com/news/2010/11/05/hong-kong-and-france-sign-double-taxation-agreement.html
 

1 Nov 2010: New Zealand – to abolish gift duty effective 1 Oct 2011::

http://www.scoop.co.nz/stories/PA1011/S00009/gift-duty-to-be-abolished.htm
 

27 Oct 2010: UK – Swiss information exchange deal::

http://www.taxresearch.org.uk/Blog/2010/10/27/the-uk-caving-in-to-swiss-corruption/
 

7 Oct 2010: Cyprus – DTA protocol signed with Russia::

http://www.euroaudit.com.cy/2010/10/russiacyprus-tax-treaty-protocol-signed-on-7-october-2010/
 

6 Oct 2010: Australia – Leighton v FC of T [2010] FCA 1086 - Monaco resident trustee taxed on Australian share trades::

http://www.austlii.edu.au/au/cases/cth/FCA/2010/1086.html
 

29 Sept 2010: Australia - Vanuatu connection in arrest over tax evasion::

http://www.smh.com.au/business/vanuatu-connection-in-arrest-over-tax-evasion-20100928-15vtv.html
 

11 Sept 2010: Australia - Tax office warned on travel ban abuse over Paul Hogan crackdown::

http://www.news.com.au/business/tax-office-warned-on-travel-ban-abuse-over-paul-hogan-crackdown/story-e6frfm1i-1225917788588
 

9 Sept 2010: India – Vodafone tax case::

http://www.theaustralian.com.au/business/news/vodafone-faces-28bn-tax-bill-after-losing-indiancourt-case/story-e6frg90x-1225916292022
 

4 Sept 2010: Australia – Paul Hogan’s civil rights abused::

http://www.smh.com.au/opinion/politics/snapping-at-heels-of-civil-liberty-20100903-14ubq.html
 

1 Sept 2010: Australia – RCI Pty Ltd v FC of T [2010] FCA 939– GAAR applies to exempt foreign dividend paid to avoid capital gain on sale of shares in paying company::

http://www.austlii.edu.au/au/cases/cth/FCA/2010/939.html
 

26 August 2010: Australia – ATO uses departure prohibition order to pressure Actor::

http://www.theaustralian.com.au/news/stunned-hogan-grounded-as-taxman-chases-star-for-millions/story-e6frg6n6-1225910142122
 

15 August 2010: UK - Gains Cooper granted special leave to appeal to Supreme Court::

http://www.macfarlanes.com/news--publications/publications/2010/comment-gaines-cooper-goes-all-the-way-supreme-court-grants-leave-to-appeal.aspx
 

11 Aug 2010: Australia – “Super thief caught up in US fraud”::

http://www.smh.com.au/business/super-thief-caught-up-in-us-fraud-20100810-11y3t.html
 

9 August 2010: Australia – GAAR applies to foreign tax credit scheme - Citigroup Pty Limited v Commissioner of Taxation [2010] FCA 826::

http://www.austlii.edu.au/au/cases/cth/FCA/2010/826.html
 

8 July 2010: UK – treaty tie breaker – trust’s place of effective management - HMRC v Smallwood & Anor [2010] EWCA Civ 778::

http://www.bailii.org/ew/cases/EWCA/Civ/2010/778.html
 

2 July 2010: UK - emergency budget::

http://www.macfarlanes.com/news--publications/publications/2010/emergency-budget-2010-company-taxation.aspx and:


http://www.mcgrigors.com/e-bulletin/inside_politics/22-06-10.html
 

1 July 2010: UK - Who’s evading who’s taxes::

http://www.mondaq.com/article.asp?articleid=104340&email_access=on
 

30 June 2010: Australia - GAAR doesn’t apply to inversion Australia to US -Commissioner of Taxation v News Australia Holdings Pty Limited [2010] FCAFC 78::

http://www.austlii.edu.au/au/cases/cth/FCAFC/2010/78.html
 

25 June 2010: Australia – anti-transfer pricing doesn’t apply to Australian losses caused by management problems - SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635::

http://www.austlii.edu.au/au/cases/cth/FCA/2010/635.html
 

16 June 2010: Australia - Actor fails to keep “schedule of inferences” secret - Hogan v Australian Crime Commission [2010] HCA 21::

http://www.austlii.edu.au/au/cases/cth/HCA/2010/21.html
 

8 June 2010: Australia – criminal tax evasion sentences doubled - R v. Hargraves and Stoten [2010] QSC 188::

http://www.austlii.edu.au/au/cases/qld/QSC/2010/188.html
 

4 June 2010: NZ – GAAR applies to doctor’s incorporation & non-arm’s length salaries - Commissioner of Inland Revenue v Penny and Hooper [2010] NZCA 231::

http://www.nzlii.org/cgi-bin/sinodisp/nz/cases/NZCA/2010/231.html
 

2 June 2010: Australia – Draft ruling TR2010/D2 - application of the transfer pricing provisions to business restructuring by multinational enterprises::

http://law.ato.gov.au/atolaw/print.htm?DocID=DTR/TR2010D2/NAT/ATO/00001&PiT=99991231235958&Life=20100602000001-99991231235959
 

1 June 2010: India - CGT treatment under Mauritius treaty::

http://www.internationaltaxreview.com/includes/specialfeatures/PRINT.asp?SID=725996&ISS=25622&PUBID=224
 

17 May 2010: Canada – Lehigh Cement Limited v Queen 2010 FCA 124 - Fed Court of Appeal allows appeal from Tax Court concerning GAAR::

http://www.canlii.org/en/ca/fca/doc/2010/2010fca124/2010fca124.pdf
 

12 April 2010: US - Codification of economic substance doctrine Health Care and Education Reconciliation Act of 2010::

http://www.bakermckenzie.com/ALNATaxCodificationEconomicSubstanceDoctrineApr10/
 

1 April 2010: NZ - CFC reform effective::

http://www.ectrustco.com/documents/WHY-LABUAN-NZ-Perspective.pdf
 

31 March 2010: US - Foreign Account Tax Compliance provisions in HIRE Act::

http://www.pwc.com/us/en/alternative-investment/alerts/Foreign-Account-Tax-Compliance-Act-of-2009.jhtml
 

31 Mar 2010: Switzerland - protocol to US DTA to allow release of UBS info::

http://www.admin.ch/br/aktuell/00091/index.html?lang=en&msg-id=32493
 

30 Mar 2010: UK - signs new DTA with Germany::

http://www.hmrc.gov.uk/international/germany.pdf

 

27 Mar 2010: Australia - signs TIEA with Caymans::

http://www.caymannetnews.com/news-20750--1-1---.html
 

26 Mar 2010: Switzerland - protocol to German DTA for info exchange::

http://www.efd.admin.ch/aktuell/medieninformation/00462/index.html?lang=en&msg-id=32428
 

24 March 2010: US - 9th circuit reverse course in Xilinx transfer pricing case::

http://www.mayerbrown.com/publications/article.asp?id=8767&nid=6
 

24 Mar 2010: UK - Budget - looming general election makes for no significant announcements - 50% top personal rate starts 6 April 2010::

http://www.withersworldwide.com/news-publications/711/budget-2010-personal-tax-highlights.aspx
 

22 Mar 2010: Hong Kong - signs DTA with Netherlands::

http://www.news.gov.hk/en/category/businessandfinance/100322/html/100322en03008.htm
 

16 Mar 2010: ECHR - UK didn't discriminate against non-residents by not uplifting pensions - Carson & Ors v United Kingdom 42184/05 [2010] ECHR 338::

http://www.bailii.org/eu/cases/ECHR/2010/338.html
 

4 Mar 2010: Canada - Budget contains reporting of avoidance transactions & non-resident trust changes::

http://www.mondaq.com/canada/article.asp?articleid=95215
 

26 Feb 2010: Switzerland - signs new DTA with Netherlands::

http://www.efd.admin.ch/aktuell/medieninformation/00462/index.html?lang=en&msg-id=32020
 

22 Feb 2010: Malaysia - White Listed by OECD::

http://www.labuanibfc.my/Home/News/Press-Releases/February-2010/Malaysia-White-Listed-By-OECD.aspx
 

16 Feb 2010: UK - Whether HMRC failed to follow IR20 - Davies & Anor, R (on the application of) v HM Revenue & Customs [2010] EWCA Civ 83 (Gains-Cooper administrative appeal)::

http://www.bailii.org/ew/cases/EWCA/Civ/2010/83.html
 

11 Feb 2010: Labuan, Malaysia - significant update of IFC Acts::

http://www.ectrustco.com/documents/legislation.asp
 

3 Feb 2010: UK - ordinary residence - Turberville v Revenue & Customs [2010] UKFTT 69 (TC)::

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00381.html
 

1 Feb 2010: UK - ordinary residence - Tuczka v Revenue & Customs [2010] UKFTT 53 (TC)::

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00366.html
 

28 Jan 2010: UK - IR 35 retrospective enactment - Huitson, R (on the application of) v Revenue and Customs [2010] EWHC 97 (Admin)::

http://www.bailii.org/ew/cases/EWHC/Admin/2010/97.html
 

26 Jan 2010: US - New IRS proposal for large companies to disclose use of shelters::

http://www.nytimes.com/2010/01/27/business/27tax.html?ref=economy
 

26 Jan 2010: UK- Treasury discussion paper on CFC reform::

http://www.hm-treasury.gov.uk/d/cfc_discussiondoc_260110.pdf
 

19 Jan 2010: UK - HMRC revised guidance on company residence::

http://www.hmrc.gov.uk/international/company-residence.htm
 

7 Jan 2010: US - estate tax lapse confusion::

http://www.mondaq.com/unitedstates/article.asp?articleid=91962
http://www.kattenlaw.com/no-estate-tax/ 
 

29 Dec 2009: UK - earned income not exempt as no full time employment abroad - Hankinson v Revenue & Customs [2009] UKFTT 384 (TC)::

http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00319.html
 

22 Dec 2009: UK - Supreme Court refuses to hear Vodafone appeal::

http://www.accountancyage.com/accountancyage/news/2255378/vodafone-loses-2bn-tax-appeal
 

16 Dec 2009: Australia - issue of draft ruling on treaty shopping on facts relevant to Myer float::

http://law.ato.gov.au/pdf/pbr/td2009-d017.pdf
 

- issue of draft ruling on income gains relevant to Myer float::

http://law.ato.gov.au/pdf/pbr/td2009-d018.pdf
 

16 Dec 2009: Australia - issue of draft ruling on relationship of thin cap, transfer pricing provisions & associated enterprise articles -:

TR2009/D6

12 Dec 2009: Ireland - copies UK non-domicile levy::

http://www.irishtimes.com/newspaper/ireland/2009/1212/1224260595071.html
 

9 Dec 2009: UK - penalties for failure to disclose offshore accounts to double::

http://www.tax.org.uk/showarticle.pl?id=8764;n=221
 

26 Nov 2009: Australia - Cayman private equity fund shocked by assessment & freeze application on Myer float::

http://www.step.org/showarticle.pl?id=2771
 

17 Nov 2009: UK - taxpayers win - Thin Cap Group Litigation, Test Claimants In v Revenue and Customs [2009] EWHC 2908 (Ch)::

http://www.bailii.org/ew/cases/EWHC/Ch/2009/2908.html
 

21 Nov 2009 - Liechtenstein "white listed" by OECD::

http://www.step.org/showarticle.pl?id=2750
 

1 Nov 2009 - Italy - Swiss walk out of tax treaty talks::

http://www.ft.com/cms/s/0/0a4a4780-c70a-11de-bb6f-00144feab49a.html?nclick_check=1
 

30 Oct 2009 - Australia - NZ Treaty - Schneider Electric case distinguished in context of personal services income attribution to Australian resident from NZ company - Russell v FC of T::

http://www.austlii.edu.au/au/cases/cth/FCA/2009/1224.html
 

30 Oct 2009 - UK - Foot Review of British Crown Dependencies::

http://www.hm-treasury.gov.uk/d/foot_review_main.pdf
 

29 Oct 2009 - Cayman - Expects to sign 20 Information Treaties by year end::

http://www.tax-news.com/asp/story/Cayman_Signs_TIEA_With_The_Netherlands_Antilles_xxxx39982.html
 

29 Oct 2009 - UK - Information Treaty signed with Bahamas::

http://www.hmrc.gov.uk/si/bahamas.htm
 

29 Oct 2009 - US - newly introduced Foreign Account Tax Compliance Bill omits "black list" approach to countering foreign source income evasion::

http://caymanfinances.com/Cayman-Finance-News/us-lawmakers-now-agree-with-cayman-approach-to-tax-transparency.html
 

28 Oct 2009 - UK - Court of Appeal remits case of Mr Grace back to tribunal::

http://www.bailii.org/ew/cases/EWCA/Civ/2009/1082.html
 

27 Oct 2009 - Australia - Information Treaty signed with Cook Islands::

http://www.treasury.gov.au/documents/1648/PDF/Australia-Cook_Islands_Tax_Information_Exchange_Agreement.pdf
 

11 Oct 2009 - UK - HMRC to check on "fake" corporate tax exiles::

http://www.ft.com/cms/s/0/8fd47dde-b6a8-11de-8a28-00144feab49a.html
 

8 Oct 2009 - Australia - Information Treaty signed with Guernsey::

http://www.austlii.edu.au/au/other/dfat/treaties/notinforce/2009/25.html
 

18 Sept 2009: Canada - Barbados treaty - Antle v The Queen 2009 TCC 465::

http://www.canlii.org/en/ca/tcc/doc/2009/2009tcc465/2009tcc465.pdf
 

Sept 2009 - US - Information Exchange Protocol to Switzerland DTA::

http://www.oecd.org/document/21/0,3343,en_2649_33767_43757973_1_1_1_37427,00.html
 

Sept 2009 - NZ - CFC reform bill passes third reading::

http://www.parliament.nz/en-NZ/PB/Legislation/Bills/e/0/e/00DBHOH_BILL8642_1-Taxation-International-Taxation-Life-Insurance.htm

Sept 2009 - Australia - Information Exchange Agreement with Gibraltar::

http://www.austlii.edu.au/au/other/dfat/treaties/notinforce/2009/24.html
 

10 Sept 2009 - Canada - Central management & control decides residence of Barbados trusts, not residence of trustee::

http://decision.tcc-cci.gc.ca/en/2009/2009tcc450/2009tcc450.html

Sept 2009 - US - Information Treaty signed with Monaco::

http://www.ustreas.gov/press/releases/tg278.htm
 

Sept 2009 - India - sweeping tax changes proposed::

http://www.timesonline.co.uk/tol/money/tax/article6823946.ece

 

Sept 2009 - Australia- Information Exchange Protocol to Singapore DTA:

http://www.treasury.gov.au/contentitem.asp?NavId=022&ContentID=1619

Sept 2009 - UK - draft Offshore Fund regulations released::

http://www.hmrc.gov.uk/drafts/offshore-funds.htm
 

Aug 2009 - UK - Revenue access to bank account details allowed::

http://business.timesonline.co.uk/tol/business/economics/article6794000.ece
 

Aug 2009 - UK - "Remittance Manual" released::

http://www.hmrc.gov.uk/cnr/rdrm-remittances.pdf

June 2009 - Australia - New DTA signed with New Zealand::

http://www.treasury.gov.au/contentitem.asp?NavId=055&ContentID=1572

May 2009 - US - Treasury proposals for international tax reform at pp 28-57::

http://www.treas.gov/offices/tax-policy/library/grnbk09.pdf
 

April 2009 - UK - "Residence, Domicile and the Remittance Basis (HMRC 6)" replaces IR 20::

http://www.hmrc.gov.uk/cnr/hmrc6.pdf
 

8 April 2009 - US - proposal to tax fund manager's carried interest gains as ordinary income::

http://www.investorsoffshore.com/asp/story/storyinv.asp?storyname=36043
 

6 April 2009 - OECD - Delaware omitted from lists::

http://portal.kyc360.com/hot_topic/show/4?set=1

31 March 2009 - NZ - to sign info exchange agreement with Bermuda::

http://www.scoop.co.nz/stories/PA0903/S00440.htm
 

23 March 2009 - Cayman - to sign 7 new info exchange agreements for total of 15::

http://www.gov.ky/portal/page?_pageid=1142,4315113&_dad=portal&_schema=portal

19 March 2009 - EC - Germany referred to ECJ over dividends::

http://europa.eu/rapid/pressReleasesAction.do?reference=IP/09/435
 

19 March 2009 - EC - Spain referred to ECJ over exit tax on individuals::

http://europa.eu/rapid/pressReleasesAction.do?reference=IP/09/431

9 March 2009 - OECD - STEP says offshore financial centres "scapegoated"::

http://www.ft.com/cms/s/0/bf4342ce-0c4b-11de-b87d-0000779fd2ac.html?nclick_check=1

2 March 2009 - US - Senator Carl Levin reintroduces Stop Tax Haven Abuse Bill with White House support::

http://withersworldwide.com/news-publications/493/play-it-again-uncle-sam-return-stop-tax-haven-abuse-act.aspx

1 March 2009 - Canada - Prevost - Canada/ Netherlands DTA "beneficial ownership" Revenue Canada appeal rejected by Court of Appeal::

http://www.internationaltaxreview.com/?Page=9&PUBID=210&ISS=25327&SID=717960

24 Feb 2009 - Australia - appeal by Dunn & Strachans SA re request to Switzerland for mutual assistance in (tax) criminal matter dismissed::

http://www.austlii.edu.au/au/cases/cth/FCAFC/2009/16.html

22 Feb 2010: UK - treatment of US LLC - Swift v Revenue & Customs [2010] UKFTT 88 (TC)::

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00399.html

Feb 2009 - UK - exchange of info agreement signed with Guernsey::

http://business.timesonline.co.uk/tol/business/economics/article5556209.ece

3 Feb 2009 - Australia - Undershaft (No 1) - Pre-CGT (UK & Netherlands) treaties protects capital gains - confirms Virgin Holdings::

http://www.austlii.edu.au/au/cases/cth/FCA/2009/41.html

30 Jan 2009 - Australia - exchange of info agreement signed with IOM::

http://www.treasury.gov.au/contentitem.asp?NavId=002&ContentID=1467

28 Jan 2009 - Canada - Budget announces review of non-resident trust measures::

http://www.mondaq.com/article.asp?articleid=73320&email_access=on

22 Jan 2009 - Singapore - Budget reduces corporate rate from 18% to 17%::

http://www.taxfoundation.org/blog/show/24236.html

20 Jan 2009 - UK - Analysis of draft CFC legislation::

http://www.macfarlanes.com/pdf/TFP.pdf

Jan 2009 - NZ - CFC amendments before Parliament::

http://www.buddlefindlay.com/upload/New_Zealand_international_tax_update_-_January_2009.pdf

21 Jan 2009 - Australia - TD 2009/2 confirms use of UK LLP as conduit under Div 830::

https://www.robertgordontax.com/uploads/TD-2009-2.doc

15 Jan 2009 - Australia - Egglishaw loses discovery argument::

http://www.austlii.edu.au/au/cases/cth/FCA/2009/12.html

15 Jan 2009 - Australia - Overseas Aircrew Basing Limited - Australian based Cathay Pacific pilots service not "foreign"::

http://www.austlii.edu.au/au/cases/cth/FCA/2009/7.html

8 Jan 2009 - Canada - Lipson v Canada - GAAR:

http://www.canlii.org/en/ca/scc/doc/2009/2009scc1/2009scc1.html

22 Dec 2008 - Australia - Hogan losses bid to quarantine ACC staff::

http://www.austlii.edu.au/au/cases/cth/FCA/2008/1971.html

4 Dec 2008 - India - Vodafone faces 2B tax bill::

http://business.timesonline.co.uk/tol/business/industry_sectors/telecoms/article5280577.ece

11 Nov 2008 - UK - Lyle Grace - South African based British Airways pilot absence from UK temporary::

http://www.bailii.org/ew/cases/EWHC/Ch/2008/2708.html

31 Oct 2008 - UK - exchange of info agreement signed with BVI::

http://www.tax-news.com/asp/story/BVI_Signs_Tax_Agreements_With_UK_xxxx33267.html

28 Oct 2008 - UK - Gains-Cooper - residence & domicile- loss in C of A::

http://www.bailii.org/ew/cases/EWCA/Civ/2008/1502.html

27 Oct 2008 - Australia - exchange of info agreement signed with BVI::

http://www.treasury.gov.au/documents/1433/PDF/Agreement_for_the_Exchange_of_Information_Relating_to_Taxes.pdf

24 Oct 2008 - Jersey - report that Foundations Law passed::

http://www.bedellcristin.com/Newspagetitle/JerseyFoundationsLaw

24 Oct 2008 - Australia - Pattenden - Departure Prohibition Order set aside::

http://www.austlii.edu.au/au/cases/cth/FCA/2008/1590.html

22 Oct 2008 - OECD - to create new blacklist of tax havens:

http://news.smh.com.au/business/oecd-to-create-blacklist-for-tax-havens-20081022-55rm.html

14 Oct 2008 - India - Sony case may be appealed to Supreme Court::

http://www.utvi.com/news/latest-business-news-india/11943/tax-dept-may-move-sc-in-sony-case.html

10 Oct 2008 - Australia - Virgin Holdings - Pre-CGT (Swiss) treaty protects capital gain::

http://www.austlii.edu.au/au/cases/cth/FCA/2008/1503.html

6 Oct 2008 - India - Vodafone Essar - claim for CGT on offshore share transfer::

http://www.vccircle.com/columns/the-vodafone-hutchison-case-and-its-implications

31 Jul 2008 - Australia - WR Carpenter - Fairness irrelevant in transfer pricing::

http://www.austlii.edu.au/au/cases/cth/HCA/2008/33.html

22 Jul 2008 - Australia - Roche Products - transfer pricing:

http://www.austlii.edu.au/au/cases/cth/AATA/2008/639.html

4 Jul 2008 - UK - Vodafone 2 - CFC case::

http://www.bailii.org/ew/cases/EWHC/Ch/2008/1569.html

20 May 2008 - UK - CFC proposals::

http://www.timesonline.co.uk/tol/money/tax/article3964853.ece

16 May 2008 - Canada - Knights of Columbus - US DTA permanent establishments::

http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc307/2008tcc307.html

30 April 2008 - Canada - Prevost Car - Netherlands DTA beneficial ownership of dividends::

http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc231/2008tcc231.html

19 Feb 2008 - UK - Trevor Smallwood Trust - Mauritius DTA place of effective management::

http://www.bailii.org/uk/cases/UKSC/2008/SPC00669.html

21 Jan 2008 - Australia - Troughton - departure prohibition order::

http://www.austlii.edu.au/au/cases/cth/federal_ct/2008/18.html

13 Dec 2007 - India - UK DTA - profits attributed to permanent establishment::

http://www.tpweek.com/Article/1787010/What-the-Rolls-Royce-ruling-means.html

5 Dec 2007 - Australia - Bluebottle - assignment of dividends::

http://www.austlii.edu.au/au/cases/cth/HCA/2007/54.html

30 Nov 2007 - India - Galileo - US DTA profits attributed to permanent establishment::

http://www.itatonline.org/articles2/galileo_1.php

28 Nov 2007 - Australia - Egglishaw - recovers discs::

http://www.austlii.edu.au/au/cases/cth/FCAFC/2007/183.html

13 Nov 2007 - UK - Gains-Cooper - residence & domicile - loss in High Court::

http://www.bailii.org/ew/cases/EWHC/Ch/2007/2617.html

21 Aug 2007 - NZ - Avowal - discovery of material exchanged under Australia DTA article::

http://www.nzlii.org/cgi-bin/sinodisp/nz/cases/NZHC/2007/817.html

10 July 2007 - India - Morgan Stanley & Co - US DTA - permanent establishment::

http://www.thehindubusinessline.com/2007/07/10/stories/2007071051620100.htm

19 April 2007 - Australia - GE Capital - US DTA interest withholding tax::

http://www.austlii.edu.au/au/cases/cth/FCA/2007/558.html

13 Mar 2007 - ECJ - Thin Cap Group Litigation - freedom of establishment:

http://www.bailii.org/eu/cases/EUECJ/2007/C52404.html

12 Sept 2006 - ECJ - Cadbury Schweppes - freedom of establishment::

http://www.bailii.org/eu/cases/EUECJ/2006/C19604.html

21 Jul 2006 - ADIT pass in paper I::

ADIT-2006-exam-results.pdf

2 Mar 2006 - UK - Indofoods - DTA beneficial owner of interest::

http://www.bailii.org/ew/cases/EWCA/Civ/2006/158.html

26 Jan 2006 - UK - Wood v Holden - central management & control::

http://www.bailii.org/ew/cases/EWCA/Civ/2006/26.html

29 April 2005 - Australia - McDermott Industries - Singapore DTA use of equipment::

http://www.austlii.edu.au/au/cases/cth/FCAFC/2005/67.html