So how have my earlier Pillar One predictions (in this post here) turned out so far?
[Read more…] about Pillar One – revisiting earlier predictionsTaxing 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.
[Read more…] about Inclusive Framework agreement – some thoughtsPillar 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 predictionInclusive 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 pointsDraft Article 12B – revised version released
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will be discussed at the upcoming UN Committee of Experts meeting.
[Read more…] about Draft Article 12B – revised version releasedOECD 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?