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Welcome to Lowtax
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  • Brexit & Ireland

    Brexit & Ireland

    In this week's column, we will be looking at Ireland, which - understandably - in the run-up to the UK's Brexit deadline, has been seeking clarification on the likely impact of the British move... Continue Reading »

  • Budget Measures

    Budget Measures

    Having looked last week at indirect taxes, this week we will be focusing on budgets and direct tax reforms, as this week was a busy one for governments seeking to release, consult on, or legislate their national budgets... Continue Reading »

  • Talking Indirectly

    Talking Indirectly

    Moving away from the vexed UK political situation, and we're shifting our focus to indirect taxes this week... Continue Reading »

  • Moving Houses Of Parliament

    Moving Houses Of Parliament

    With the United Kingdom grabbing the headlines this week anyway, with the appointment (one can hardly properly call it an election) of new Prime Minister, Boris Johnson, it probably makes sense to focus on the UK this week... Continue Reading »

  • A Digital World

    A Digital World

    Well, never let it be said that I'm not cutting edge! In this week's column, we'll be focusing on digital taxes, and the treatment of digital transactions, beginning with Australia, where the government has taken a sideways swipe... Continue Reading »

  • interesting times

    interesting times

    Last week we focused on Europe and indirect taxes, and it's tempting to do so again; VAT is a perennial subject of interest to both governments and businesses... Continue Reading »

  • grist to the mill

    grist to the mill

    Assuming the helm of the European Union at the start of the month, the new Finnish presidency has identified tackling tax avoidance and evasion as one of its main priorities for its six-month term... Continue Reading »

  • A Mixed Bag

    A Mixed Bag

    This week's column is set to be something of a mixed bag, with a broad environmental tax focus, starting in a spectacularly literal move on my part, with a story on plastic bag taxes... Continue Reading »

  • Fascinating reading

    Fascinating reading

    This week our focus is on the United States, which gets an honorable mention for its various tax reform accomplishments, while the IMF does likewise... well, just for being so busy (or should that be such a busy-body?)... Continue Reading »

  • Irish Eyes Are...

    Irish Eyes Are...

    From the 'B's last week, to the 'C's this... namely corporate taxes, which are dominating the headlines. And it appears to be Ireland's turn in the spotlight, but I'm going to resist the old 'Irish eyes are smiling' cliché, as the Republic... Continue Reading »



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Jersey Warns Of Delays To Processing Of Tax Returns

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by Jason Gorringe, , London
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Jersey's Comptroller of Taxes has warned taxpayers that their tax returns will take longer to process this year.
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Progress Being Made On Closing 'Harmful' Tax Regimes: OECD

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by Ulrika Lomas, , Brussels
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The OECD has issued another update on jurisdictions' progress to amend their preferential tax regimes to remove harmful elements under the OECD base erosion and profit shifting Action Plan minimum standard on harmful tax regimes (Action 5).
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Jersey, Guernsey, Isle of Man To Make Company Info Public

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by Jason Gorringe, , London
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The governments of Jersey, Guernsey, and the Isle of Man have jointly announced a series of steps to improve the accessibility and transparency of their respective registers of beneficial ownership information.
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New CbC Reporting Obligations In Seychelles From 2020

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by Lorys Charalambous, , Cyprus
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Seychelles has gazetted legislation for the introduction of new country-by-country reporting obligations that multinational entities will be required to comply with starting in 2020.
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Barbados Introduces Indirect Tax Changes

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by Jason Gorringe, , London
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Starting May 1, 2019, Barbados introduced a new obligation on foreign suppliers to charge VAT on supplies to consumers in Barbados.
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Anguilla Launches Consultation On New GST Regime

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by Jason Gorringe, , London
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The Government of the Caribbean territory Anguilla on May 13, 2019, launched a consultation on draft legislation to introduce the goods component of the territory's new goods and services tax.
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EU Removes Three Territories From Tax Blacklist

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by Ulrika Lomas, , Brussels
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The European Council has confirmed that Aruba, Barbados, and Bermuda are to be removed from the EU's list of non-cooperative tax jurisdictions.
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BVI Sets Deadlines For CbC, FATCA, CRS Filing Obligations

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by Mike Godfrey, , Washington
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The British Virgin Islands has set out the deadlines for certain submissions required from financial institutions under the OECD's Common Reporting Standard, the US Foreign Account Tax Compliance, and the territory's country-by-country reporting framework.
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Netherlands And Curacao Agree To Tackle Tax Evasion

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by Ulrika Lomas, , Brussels
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The Netherlands and Curacao agreed in a statement signed on May 22, 2019, to include new anti-abuse measures in the tax treaty between the two jurisdictions.
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Crown Dependencies Add To Economic Substance Guidance

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by Jason Gorringe, , London
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The UK Crown Dependencies have added to joint guidance issued in December 2018 on the economic substance requirements that are effective for accounting periods commencing on or after January 1, 2019.
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