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THE LENS
Digital developments in focus
9 results for: oecd
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A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
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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...
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Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
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The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
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While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
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The Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
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There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...
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The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...
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On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...