Oct 22, 2021 Bridging the gap between DSTs and the new global tax system By Zoe Andrews A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
Jul 02, 2021 International tax reform – now it’s time to get excited! By Zoe Andrews 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...
Jun 17, 2021 Is the G7’s agreement on international tax reform really “seismic”, or is it too soon to tell? By Zoe Andrews Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
Jun 19, 2020 Digital Services Taxes: How “rough and ready” could become the new normal By Deeksha Rathi The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...
Feb 14, 2020 International tax reform could increase global tax revenues by up to 4% By Zoe Andrews While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
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...
May 21, 2019 Taxing the digital economy: my way or the highway will not lead to a longer-term solution By Deeksha Rathi There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...
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 14, 2019 EU scraps digital tax plan: all eyes now on the OECD By Deeksha Rathi On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...