UK companies and Limited Liability Partnerships (LLPs) are now required to create and maintain a Register of People with Significant Control (PSC).Download our guidance notes on UK Companies and the new PSC Register.
...are a vital part of international tax planning. The aim of which is the avoidance of double taxation of business profits in the course of international trade & for individuals, the avoidance of double taxation of personal income.
The OECD Model Tax Convention is the basis on which all tax treaties are negotiated & implemented by the OECD countries. It is a model agreement to which an accompanying commentary is provided as an aid to interpretation.