Friday round-up
Some interesting reading from this week: Amount A or Article 12B? Paper comparing possible outcomes for developing countries; The potential …
Digital Services Taxes
Pillar One – revisiting earlier predictions
So how have my earlier Pillar One predictions (in this post here) turned out so far? First, I had predicted …
International Tax Reform: next step – G20 meeting
Just published: the OECD Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors. The Report has been published …
Inclusive Framework agreement – some thoughts
The Inclusive Framework has agreed (broadly) on the future framework under Pillars One and Two. Here is the official statement. …
Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
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 …