Norway’s Supreme Court has ruled that Dell Products, a Norwegian commissionaire company, does not constitute a sales agency permanent establishment (PE) in Norway.
The UK’s alternative dispute resolution (ADR) pilot scheme is working but still has a number of problems to iron out before it can be fully implemented, says HMRC’s general counsel.
Taxpayers should dedicate more resources towards indirect tax compliance if they are to avoid the attention of the US tax authorities, a survey has revealed.
HM Revenue and Customs (HMRC) in the UK has welcomed the move by the National Audit Office to bring in tax specialists to investigate how the tax authority settles large tax payments.
