The Organisation for Economic Cooperation and Development (OECD) has revealed the opening strategies of its much-anticipated action plan for a coordinated international fight against tax avoidance by multinational enterprises.
R Fryett (TC3360)
Tax considerations for US citizens working or residing in the UK
A client worked in Norway between 26 April 2011 and 30 June 2012. Local tax was deducted by the Norwegian associated company. The income has been included on the client’s tax return and double tax relief claimed for the tax deducted
Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS
M Macklin (TC2943)
Is a Pakistani taxpayer entitled to personal allowances to set against rental income arising in the UK during a period of non-residence? The complication is that the taxpayer is working in Dubai
A US green card holder returned to live in the UK some years ago and received occupational and state pensions from the US. She also receives a UK pension which seems to be subject to US tax
K Percival (TC2654)