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 predictionOECD
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 Treaty Negotiations.
[Read more…] about Tax Treaty Negotiations – public consultationInclusive 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 all are, not everyone is keen on wading through hundreds of pages.
[Read more…] about Inclusive Framework Blueprints – the main pointsOECD 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?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 way across the internet.
[Read more…] about Inclusive Framework documents leaked – againA 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