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Personal Tax_750 Insights

A decade later…the protocol of amendment to the double taxation agreement between Switzerland and the United States is finally entering into force

The protocol of amendment to the double taxation agreement between Switzerland and the United States is finally entering into force.

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Intellectual Property_750 Insights

Mark Summers

The Corrections: taxpayers required to address errors in offshore tax reporting by 30 September 2018 or face stringent new penalties

HMRC now have a nuclear legislative weapon against offshore non-compliance, in the form of the ‘requirement to correct’ (RTC) legislation.

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