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137 members of the OECD/ G20 IF on BEPS agreed to a sweeping overhaul of the global tax system by way of a two-pillar solution. This agreement to prevent BEPS is envisaged to transform a century old international taxation system by the adoption of the Two-pillar Solution.
On 3 August 2022, the African Tax Administration Forum Cross Border Taxation Technical Committee raised concerns regarding the complexity of proposed…
In this issue of China Tax Update, we will discuss the major China tax developments in the second quarter of 2022, including the following…
This article examines the primary tax issues facing private clients in Malaysia, with particular regard to applicable regimes, exemptions and recent developments.
Luis Coronado and Matt Andrew of EY unpick the OECD’s consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution.