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

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...

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...

The recently published brochure, UK FinTech State of the Nation, summarises the UK's fintech industry and demonstrates the UK's...

Poland introduced a progressive tax based on turnover in 2016.  Small shops with low monthly turnover paid no tax, whereas large...

A recent ICAEW report looks at how the digital revolution continues to impact tax administration by comparing the approaches of 12...