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International Tax »

Large Partnerships Slipping Through IRS Net: GAO

The United States Government Accountability Office has issued a preliminary report showing that the Internal Revenue Service is only auditing about one percent of large partnerships – those with 100 or more partners, and assets exceeding USD100m. Continue Reading »

International Law »

Pakistan Tries To Smoke Out Non-Taxpayers

As promised earlier this year, Pakistan's Ministry of Finance has published a Tax Directory of all taxpayers, in the hope that non-taxpayers – whose names do not appear on the list, but who are known to have significant income – will be shamed into compliance. Continue Reading »


Politics & Economics »

IRS Issues 2014 Foreign Housing Tax Deduction Limits

The Internal Revenue Service has issued Notice 2014-29 that provides inflation-adjusted limitations on foreign housing expenses for the 2014 tax year, and shows that Hong Kong, Moscow, and Geneva are judged to be the three most expensive foreign cities to live in for purposes of the United States tax code's foreign housing exclusion. Continue Reading »

Offshore »

Guernsey Aircraft Registry Celebrates Largest Signing

The Guernsey aircraft registry has welcomed the recent registration of an Airbus 319 – its most significant signing since its launch in December last year. Continue Reading »


Business »

Report Charts Lowest Tax Rates In Advanced Economies

Canada, the United Kingdom, and France offer some of the world's lowest effective corporate income tax rates for the digital services sector, according to the biennial Competitive Alternatives report published by professional services firm KPMG. Continue Reading »

E-Commerce »

Canada, Israel Launch First Round Of Trade Talks

Negotiators began a round of talks less than two weeks after Canada and Israel announced that they would modernize their free trade agreement. Continue Reading »


Aviation »

EU Aviation Emissions Trading Delay Welcomed

John Thune, Ranking Member of the United States Senate Committee on Commerce, Science, and Transportation, has commended the European Parliament on its decision to extend further, until 2017, the moratorium on aviation emission taxes on international flights into and out of the European Union. Continue Reading »

Marine »

Luxembourg Lowers Shipping Registration Levy

The Luxembourg Government has approved a draft grand ducal regulation lowering registration duties, calculated with reference to the vessel's tonnage, on the first registration of a ship in Luxembourg. Continue Reading »

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