Anti-avoidance: Tax

This part of the topic index contains resources on tax anti-avoidance case law and legislation, and tax clearances. Please select the resource that you require by clicking on the relevant tab below.

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Practice Notes

9 resources

	Title	Resource Type	Date
Standard Clauses
1	Loan Agreement: Taxes Typical tax clauses in a loan agreement. These Standard Clauses have integrated notes with important explanations.	Standard Clauses	Maintained
Checklists
1	FATCA Timeline: Due Diligence and Reporting This Checklist provides an overview of Foreign Account Tax Compliance Act (FATCA) timeline for the due diligence and reporting requirements that are generally phased in between 2013 and 2018.	Checklists	Maintained
2	FATCA Timeline: Withholding This Checklist provides timeline of important dates related to the Foreign Account Tax Compliance Act (FATCA) withholding tax which is generally phased in between 2014 and 2017.	Checklists	Maintained
Articles
1	Tax on Transactions multi-jurisdictional guide update 2012 ... PLC Tax subscribers have access to an analysis article on the Aaronson Report on the possible introduction of a UK general anti-abuse rule (GAAR). The article forms part of the newly updated edition of the PLC Cross-border Tax on Transactions multi-jurisdictional guide.	Articles	30-Jul-2012
2	Impact of FATCA on Foreign Funds This Article provides an overview of the Foreign Account Tax Compliance Act's (FATCA's) impact on foreign funds and other foreign investment entities, in light of proposed regulations released in February 2012 by the IRS and Treasury Department.	Articles	01-Apr-2012
3	China: taxing offshore transactions Chinese tax authorities have significantly increased their scrutiny of transactions conducted by non-resident enterprises, resulting in an increase in the tax revenues collected from non-residents. There has also been greater scrutiny of non-resident enterprises, ranging from foreign contractors and service providers, to financial investors. This article reviews the following in relation to the taxation of non-residents on their offshore transactions: History. Legislation. Latest cases. This article is part of the PLC multi-jurisdictional guide to Tax on Transactions. For a full list of contents visit www.practicallaw.com/taxontransactions-mjg.	Articles	01-Mar-2011
Updates
1	Model II Intergovernmental Agreement to Implement FATCA ... The Treasury Department published a second intergovernmental agreement to implement FATCA as outlined earlier in joint statements with Japan and Switzerland.	Legal Update: archive	19-Nov-2012
2	IRS Delays Certain FATCA Deadlines The IRS released an announcement that delays certain deadlines under the Foreign Account Tax Compliance Act (FATCA) and provides additional guidance on grandfathered obligations.	Legal Update: archive	25-Oct-2012
3	Model II Announced for Intergovernmental Framework to ... The Treasury Department announced a new intergovernmental framework to implement FATCA in joint statements with Japan and Switzerland.	Legal Update: archive	25-Jun-2012