Inclusive Framework documents leaked – again
Another fortnight, another leak. This evening, the latest sets of leaked Inclusive Framework blueprints are once again merrily making their …
A note on Nigeria’s Significant Economic Presence rules
Earlier this year, Nigeria introduced measures to tax foreign digital businesses that generate income within the country. The new taxing …
The two Pillars – progress report on 12 October
There will be an OECD Tax Talks session on 12 October. We’ll get to hear how the OECD Inclusive Framework …
Some 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 …
Designing 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. …
The 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. …