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...
Apr 12, 2021 Taxing Tokens By Slaughter and May The last few weeks have seen a number of cryptoasset milestones reach the mainstream press - in that context it is perhaps a tad...
Jul 16, 2020 A simpler and more modern tax environment sounds good – but what about tax competition? By Zoe Andrews 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...
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...
Apr 08, 2020 India’s amended equalisation levy: a change players in the digital economy could not have foreseen By Deeksha Rathi On 1 February 2020, the Indian Finance Minister delivered the country’s longest Budget speech ever. However, there was no mention of...
Mar 20, 2020 UK presses ahead with digital services tax By Zoe Andrews 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...
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...
Jan 31, 2020 International tax reform: one step forward? By Zoe Andrews The Inclusive Framework's update on its two-pillar approach to addressing the tax challenges of the digitalisation of the economy has...
Jan 03, 2020 Digital newspapers and VAT By Tanja Velling A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books and...
Nov 26, 2019 Is now a good time for a UK digital services tax? By Zoe Andrews 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...