Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
Month: November 2020
Tax Treaty Negotiations – public consultation
Earlier this month, the Platform for Collaboration on Tax held a public consultation workshop on its Draft Toolkit on Tax …
Article 12B gets green light
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital …