HM Revenue & Customs (“HMRC”),  the UK’s equivalent of the CRA, recently updated its policy on charity digital advertising. The refined policy applies zero value-added tax (“VAT”) tax on five types of digital advertising by charities, all of which target an aggregate of IP addresses, rather than singling out individuals. As we know, VAT is paid at the […]

  The initial proposal of a drafting group of the United Nations Committee of Experts on International Cooperation in Tax Matters has recently been released. This proposal arises from proceedings of the Committee in late June of this year.  It is important to understand the context of UN work of this nature.  The members of […]