The Pre-action Protocol for Debt Claims (“the Debt Protocol”) came into force on 1 October 2017. It applies to any debt claim where a business (including sole traders and public bodies) is seeking to recover payment of a debt from an individual debtor (including a sole trader).
The fiscal year 2017 is full of important news related to transfer pricing rules. The 2017 edition of the Transfer Pricing Guidelines mainly reflects a consolidation of the changes resulting from the OECD/G20 BEPS Project.
Tax fraud and tax evasion affects us all. It occurs within a country and across different countries both within the EU and globally. For this reason, a single country cannot solve the problem on its own.