A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...

In my previous blog, I couldn’t get too excited about the G7’s announcement on 5 June that agreement in principle had been reached on...

Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...

The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...

While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...

The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...