International News: Focus on International Private Client

International News: Focus on International Private Client

In This Issue:

Features –

..The UK Response to BEPS and Hybrid Mismatches

..Parental Liability for French Subsidiaries

..The Evolving US-Cuba Trade Landscape

..Amendments to Taiwan Fair Trade Act Foster More Vigorous Competition Law Enforcement

Focus on Compliance –

..A New Era of Global Tax Enforcement and Compliance

..Company Ownership of Jets and Yachts

..Invalid Deeds of Retirements and Appointments

..Cross-Border Direct Investing

– Excerpt from The UK Response to BEPS and Hybrid Mismatches:

In September 2014, the OECD published a report containing its draft recommendations for neutralising hybrid mismatch arrangements. The United Kingdom has not yet published draft hybrid mismatch legislation, but a consultation concluded in February 2015 expressly states that the legislation will reflect the design principles in the OECD’s September 2014 report, taking into account any modifications that are made when the OECD delivers its final recommendations on countering BEPS in September 2015.

The UK Government consultation paper distinguishes two broad categories of hybrid mismatches…

Please see full issue below for more information.

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