Details

On March 31, 2017 the OECD published a report titled: “Technology Tools to Tackle Tax Evasion and Tax Fraud”.

The report is divided into four key parts:

·   Electronic sales suppression and counter-technology;

·   False invoicing;

·   The cash economy and the sharing economy; and

·   Best practices.

Details

On March 31, 2017 HM Revenue & Customs (HMRC) released the latest version of General Anti-Abuse Rule (GAAR) guidance. The guidance consists out of the following 5 parts, which are divided over 3 documents:

·   Part A – purpose and status of the guidance

·   Part B – summary of what the GAAR is designed to achieve and how it operates to achieve it

·   Part C – specific points

·   Part D – Examples

·   Part E – GAAR procedure 2

Details

On March 31, 2017 both the governments of the Netherlands and of Belgium announced next steps with respect to the of so-called ultimate beneficial ownership registers.

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