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OECD: OECD comes out with multilateral convention to ensure MNCs fair share of taxes where they operate

The OECD has introduced a new multilateral convention to address base erosion and profit shifting, aiming to ensure that multinational corporations (MNCs) pay their fair share of taxes in the countries where they operate. This convention is part of the Two-Pillar Solution proposed by the OECD to tackle tax challenges brought about by digitalization and globalization. ....

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Moore And Pillar Two: Possible Interactions - Tax Authorities

In Moore v. U.S., Mr. and Mrs. Moore challenge the constitutionality of the transition tax under § 965. The Moores ask the Supreme Court to reaffirm a realization requirement. ....

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Federal Budget 2023-2024 – tax measures | Dentons

Federal Treasurer, The Hon Jim Chalmers MP delivered the 2023-2024 Federal Budget on Tuesday, 9 May 2023. The Government’s Budget papers paint a sombre image of slowing. ....

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Daily Court Digest: Major environment orders (September 13, 2022)

Daily Court Digest: Major environment orders (September 13, 2022)
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The Book Minimum Tax, Pillar 2 And Creditable Foreign Income Taxes - Tax Authorities

As discussed in our alert earlier this week, the recently announced proposed reconciliation package—the Inflation Reduction Act of 2022, H.R. 5376 (the "Bill")—would impose a new 15% minimum. ....

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