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 last few weeks have seen a number of cryptoasset milestones reach the mainstream press - in that context it is perhaps a tad...

The Apple case is seen as raising the (very) hot topic of how a multinational group like Apple should be taxed in a modern, digital...

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

On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...

At a time when the priority for the UK government (after dealing with COVID-19, obviously) should be securing a good trade deal with the...

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...

A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...

The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...