Jan 22, 2020 UK under increasing pressure to drop planned digital services tax By Zoe Andrews Will the UK actually introduce its digital services tax (DST)? The UK DST is intended to apply from 1 April 2020, although the...
Oct 09, 2019 Large consumer-facing businesses in scope of proposed new taxing right By Zoe Andrews The Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
Mar 18, 2019 International tax reform: marketing intangibles proposal attracts support By Zoe Andrews The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...
Mar 12, 2019 International tax system and digitalisation: time to think long-term By Deeksha Rathi Last week, the French finance minister introduced a bill for a 3% levy on the turnover of digital services companies with revenues of...
Dec 19, 2018 AI and the effect on tax allocation By Zoe Andrews Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
Dec 17, 2018 Fairness in Taxation - Qu'est-ce que c'est? By Deeksha Rathi On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes...