Will the UK actually introduce its digital services tax (DST)? The UK DST is intended to apply from 1 April 2020, although the...
The Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...
Last week, the French finance minister introduced a bill for a 3% levy on the turnover of digital services companies with revenues of...
Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes...