UK Mandatory Disclosure Rules regulations are published

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Article Features in KPMG's TaxWatch Quarter 4, 2022 Publication.

Tax Treaty Monitor – December 2022
Overview of Irish Revenue developments – Q4 2022
Proposal to extend the scope of the DAC: crypto-assets and cross-border rulings to high-net-worth individuals (DAC8)
Using Revenue’s online facilities – practical tips for PAYE taxpayers
Understanding the Interest Limitation Rule – Part 3: Reliefs & Exemptions
The role of R&D Tax Credits in the UK’s plan to become the ‘next Silicon Valley’
VAT in the Digital Age – European Commission proposes sweeping VAT reforms
Calendar of tax payment & reporting deadlines (January – March 2023)
BEPS 2.0: EU agreement on Minimum Tax Directive (Pillar Two) and further OECD consultation on Pillar One
EU direct tax initiatives: 2022 year-end state of play
UK Mandatory Disclosure Rules regulations are published
KPMG report: Comments on public consultation on new common corporate tax system in the EU (BEFIT)

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23 January 2023

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Tax Treaty Monitor – December 2022

Overview of Irish Revenue developments – Q4 2022

Proposal to extend the scope of the DAC: crypto-assets and cross-border rulings to high-net-worth individuals (DAC8)

Using Revenue’s online facilities – practical tips for PAYE taxpayers

Understanding the Interest Limitation Rule – Part 3: Reliefs & Exemptions

The role of R&D Tax Credits in the UK’s plan to become the ‘next Silicon Valley’

VAT in the Digital Age – European Commission proposes sweeping VAT reforms

Calendar of tax payment & reporting deadlines (January – March 2023)

BEPS 2.0: EU agreement on Minimum Tax Directive (Pillar Two) and further OECD consultation on Pillar One

EU direct tax initiatives: 2022 year-end state of play

UK Mandatory Disclosure Rules regulations are published

KPMG report: Comments on public consultation on new common corporate tax system in the EU (BEFIT)

UK Mandatory Disclosure Rules regulations are published