New OECD working paper on the impact of the global minimum tax.
Inclusive Framework
Friday round-up
Some interesting reading from this week:
- Amount A or Article 12B? Paper comparing possible outcomes for developing countries;
- The potential for data analytics in tax administration in West Africa;
And …
- Q: Is the Two-Pillar Solution a threat to human rights?
- A: No, says Pascal Saint-Amans.
The voice of Africa in the halls of power
Interesting article here about the need for more African representation in global decision-making.
There isn’t a lot I’d disagree with in this piece. Good arguments throughout. I would add, though, that I would like to see Africa do more with the power it does already have. We’re already seeing this happening in the way Africa’s position has been compellingly presented – and taken seriously – in the current discussions on the Two-Pillar Solution. Looking forward to more of this.
Pillar One – revisiting earlier predictions
So how have my earlier Pillar One predictions (in this post here) turned out so far?
[Read more…] about Pillar One – revisiting earlier predictionsInternational Tax Reform: next step – G20 meeting
Just published: the OECD Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors.
[Read more…] about International Tax Reform: next step – G20 meetingInclusive Framework agreement – some thoughts
The Inclusive Framework has agreed (broadly) on the future framework under Pillars One and Two. Here is the official statement.
[Read more…] about Inclusive Framework agreement – some thoughts