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 …
Taxing Digital Businesses
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. …
Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
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 …
Draft Article 12B – revised version released
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will …
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 …