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HMRC has launched a consultation on simplifying treaty relief from withholding tax on interest paid overseas, acknowledging that the current system is complex and outdated. The consultation proposes allowing taxpayers to self-assess whether treaty relief applies, moving away from the cumbersome advance treaty application process that can take over a year to complete.

When a relationship or marriage comes to an end, decisions concerning children are often the most sensitive and challenging issues parents must address.

The Netherlands and the United States have maintained an active M&A relationship for decades, with Dutch and American parties regularly meeting across the negotiating table.