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
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 …
Inclusive Framework Blueprints – the main points
Last week, the OECD published the blueprints for both Pillar 1 and Pillar 2. Of course, as curious as we …
OECD Tax Talks – what next?
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No …
Inclusive Framework documents leaked – again
Another fortnight, another leak. This evening, the latest sets of leaked Inclusive Framework blueprints are once again merrily making their …
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 …