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The article reports the decision of the British First-tier Tribunal in the case HMRC v Lloyds TSB Equipment Leasing (No. 1) Ltd. concerning the interpretation of the many anti-avoidance rules which deny a tax relief where the main object of a transaction is obtaining a tax advantage.

The article reports on the developments of tax avoidance and evasion cases in European Union (EU) and OECD countries as of 2013 and the actions taken by the governing bodies to address them. It highlights the launch of an action plan by the European Commission (EC), which discusses the enhancement of existing instruments against tax avoidance and new measures. It also explores the proposed actions by the European Parliament and the Organisation for Economic Cooperation and Development (OECD).

The article looks at the issue of Human Rights protection in judicial tax procedure. Debate has been going on as to the coverage of Article 6 of the European Convention on Human Rights. Article 6 states that everyone is entitled to a fair and public hearing in the determination of his civil rights and obligations or in defense to any criminal charges against him. In a case regarding tax obligation, the appeal was denied because the ruling says that it does not fall under civil or criminal case.

The article reports that the U.S. Department of the Treasury has issued final and temporary regulations under the U.S. Tax Code's Section 385, as of February 2017. It reports that the new regulations intended to further limit the benefits of post-inversion tax-avoidance transactions and were issued in conjunction with other anti-inversion regulations.

The article offers information on the tax system of in South Africa. The South African Revenue Services (Sars) and the legislature are enacting the General Anti-avoidance Rule under the Income Tax Act 58 of 1962. According to Sars, international investors are more familiar with a dividend tax at the shareholder level and often enjoy double tax treaty limitations on a dividend tax. Meanwhile, Minister of Finance Trevor Manuel announced that he would be scrapping secondary tax on companies (STC) to enact dividend tax. The article also describes the operation of tax advisers in the country, including Ernst & Young, PricewaterhouseCoopers and Mallinicks.

The article discusses an Indiana news television report citing the secret policy of the Internal Revenue System (IRS) about tax fraud as to findings of a Treasury Inspector General for Tax Administration (TIGTA) study on improper Individual Taxpayer Identification Number ( ITIN) assignment. Topics covered include the duty of American citizens to pay taxes using their ITIN or the Social Security Number (SSN). Also mentioned are work authorization for illegal workers and I-9 Form requirements.

The article offers an overview of the draft amendments to the Value-Added Tax (VAT) Law in Poland that is expected for implementation on January 1, 2017 in a bid to prevent tax fraud and increase tax collection. It discusses provisions of the proposed amendments that include VAT penalty, measures that may complicate VAT registration for entrepreneurs starting business activity, and the condition for filing of VAT returns for new established taxable persons.

The article focuses on the General Anti-Avoidance Rule (GAAR) by the Chilean tax authoritythat has been subjected to criticism and confusion. Topics discussed include GAAR enacted by Tax Reform Law of September 2014, GAAR in the Chilean tax system incorporated to restrain aggressive tax planning practices and Chilean Legislator had to introduce a rule to the new GAAR analysis.

Highlights legislative efforts by the U.S. Congress to discourage millionaires from relinquishing citizenship or residency to avoid taxation in the U.S. Amendments to the Foreign Investors Tax Act of 1996; Report of the U.S. Congress' Joint Committee on Taxation regarding the effectiveness of the 1996 law; Legislative proposal imposing an expatriation tax on individuals.

The article looks at the general anti-avoidance rule (GAAR) that was introduced in the Indian Tax Law (ITL) in 2012 and would come in effect from tax year 2015-2016. The rule provides discretionary powers to revenue authorities in India to invalidate arrangements treated as an "impermissible avoidance arrangement." Exemptions from the GAAR are enumerated, including those involving aggregate tax benefits, foreign institutional investors, and non-resident investors.