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 meetingInternational Organisations
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.
[Read more…] about Inclusive Framework agreement – some thoughtsUNCTAD World Investment Report 2021
The UNCTAD World Investment Report is out.
Good news is that global FDI flows are expected to recover a bit from the 2020 battering. UNCTAD is looking at increase of around 10 – 15%.
[Read more…] about UNCTAD World Investment Report 2021Pillar 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 predictionTax 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 consultationArticle 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 light