OECD paper – taxation of labour and capital income
New OECD paper on the differences in approach in taxing labour income and capital income. Its research shows what we …
International Organisations
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. …
UNCTAD World Investment Report 2021
The UNCTAD World Investment Report is out. Good news is that global FDI flows are expected to recover a bit …
Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …