There will be an OECD Tax Talks session on 12 October. We’ll get to hear how the OECD Inclusive Framework is progressing on the two Pillars.
[Read more…] about The two Pillars – progress report on 12 OctoberSome thoughts on the draft Article 12B, UN Model
Back in August, the UN Tax Committee announced proposals for the taxation of automated digital services. Specifically they proposed the inclusion of a new article in the UN Model. But will this really work?
[Read more…] about Some thoughts on the draft Article 12B, UN ModelDesigning digital taxes – ATAF guidance published
ATAF has just published its suggested approach to drafting digital services tax legislation. The document is available on its website.
[Read more…] about Designing digital taxes – ATAF guidance publishedThe UNCTAD World Investment Report 2020 – some sobering statistics
A dose of grimness from the UNCTAD World Investment Report 2020. And, of course, covid-19 is squarely in the frame.
[Read more…] about The UNCTAD World Investment Report 2020 – some sobering statisticsWorld Bank report – the impact of the AfCFTA
Recently published – a World Bank report (pdf) on the economic and distributional impacts of the Africa Continental Free Trade Area.
Full implementation of the AfCFTA will have the following impacts:
[Read more…] about World Bank report – the impact of the AfCFTAThe AfCFTA Protocol on Investment – a new jigsaw puzzle
AfCFTA Phase II negotiations are currently underway, likely with some delay due to the covid-19 pandemic. This phase of negotiations includes the Protocol on Investment, and an interesting challenge lies ahead.