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May 21, 2024
The US has included New Zealand in a law without the New Zealand government's involvement.
December 22, 2023
Ignacio Gepp of Puente Sur looks at the hurdles to implementing the OECD’s Pillar Two initiative to introduce a fairer international tax system, including calls from countries for the involvement of the UN, which weren’t foreseen by its architects.
July 16, 2023
IN the world today, and especially when it comes to tax, the blistering pace of change and extreme, unprecedented events make it seem impossible to predict what’s around the next corner. But in some respects, we can glimpse how global forces at work today—from the pandemic and inflation to the…
February 15, 2023
The Ministry of Finance (MoF) today held a panel discussion titled, The Role of Tax Policy to Drive Global Growth, Prosperity, and Climate Action, in cooperation with the Arab Monetary Fund (AMF). The session discussed the role that fiscal policy can play in achieving sustainable development, and ..
January 13, 2023
For 300 years, the principle known as "the revenue rule" sharply limited collaboration among nations with respect to tax. In the seminal 1729 court decision of Attorney General v. Lutwydge...
September 30, 2022
Congress engaged in a flurry of legislative activity over the past month, enacting two bills that contain important tax provisions. On 9 August 2022…
July 27, 2022
This report examines the different approaches of Egypt, which has joined a global plan towards taxing non-resident companies in the digital economy, and Nigeria, which has decided to act unilaterally,
June 21, 2022
This article provides a general overview of the law and practice surrounding transfer pricing in Brazil, including broader taxation issues and the outlook for future developments.
June 21, 2022
This article provides a general overview of the law and practice surrounding transfer pricing in Luxembourg, including broader taxation issues and the outlook for future developments.
June 14, 2022
The OECD hopes it can end the rise of the digital services tax (DST) through a multilateral agreement. However, taxpayers fear DSTs may be here to stay. Giles Parsons looks at what companies can do.