So how have my earlier Pillar One predictions (in this post here) turned out so far?
[Read more…] about Pillar One – revisiting earlier predictionsDomestic tax measures
Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the OECD Inclusive Framework.
[Read more…] about Pillar One – a predictionArticle 12B gets green light
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital services) will be included in the UN Model Tax Convention.
[Read more…] about Article 12B gets green lightDraft Article 12B – ATAF’s viewpoint
ATAF has published a technical review of the proposed Article 12B of the UN Model.
[Read more…] about Draft Article 12B – ATAF’s viewpointOECD Tax Talks – what next?
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No agreement on the final package, but here’s what we got, anyway …
[Read more…] about OECD Tax Talks – what next?A note on Nigeria’s Significant Economic Presence rules
Earlier this year, Nigeria introduced measures to tax foreign digital businesses that generate income within the country. The new taxing right rests on the concept of a business having a ‘significant economic presence’ within Nigeria.
[Read more…] about A note on Nigeria’s Significant Economic Presence rules