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The National Crime Agency has recently announced that there will be a "day of action" conducted by the National Economic Crime Centre ("NECC") partners to target money service businesses ("MSBs") at risk of being ...
In a climate where there is a perceived lack of control over those who evade tax either by using tax planning schemes that amount to fraud or outright non-payment of taxes, the Government has introduced legislation over ...
HMRC have various powers at their disposal which they can use to gather evidence during an investigation. HMRC officers have similar powers to that of the police under the Police and Criminal Evidence Act 1984 (PACE) to ...
Since 30 September 2017, the UK has introduced two new criminal offenses which create strict liability for companies if they failed to prevent the facilitation of tax evasion.
For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...
France is the first EU Member State to have implemented a DST. This “tax of the 21th Century” entered (retroactively) into force on 1st January 2019.
Italy is implementing unilateral DST with the Fiscal Decree linked to the Budget Law for fiscal year 2020, approved by the Government last October 15, 2019. Italy has already a DST provision, which, however, never ...
In July 2019 the UK Government published its Finance Bill 2019-20, which included draft legislation for a 2% Digital Services Tax (DST) on the revenues of search engines, social media platforms and online marketplaces ...
In January 2019 the Spanish Government released to the public its draft Bill relating to DST. However, due to the political situation that Spanish is going through (i.e. lack of government) the Bill has not yet been ...
HMRC finally published its policy paper on the taxation of cryptoasset exchange tokens for companies and other businesses on 1 November 2019.
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