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 Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...
There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...
The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...
On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...