Germany Threatens to Sink EU's Supply Chain Due Diligence Legislation
The country has made an 11th-hour decision to abstain from a pivotal vote, imperiling what was widely seen as a done deal.
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The country has made an 11th-hour decision to abstain from a pivotal vote, imperiling what was widely seen as a done deal.
Yong Chan Lee and Eun Jin Choi of Deloitte Korea provide an update on the application of the OECD’s two-pillar solution and explain how Korean businesses can prepare for amount B’s introduction
Part nine The more important contributions of the Organization for Economic Cooperation and Development (OECD) in the field of taxation are its research and publication of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“transfer pricing guidelines”). This resource has long been referred to by various nations and…
Interim budget: India leads the charge in the new era of taxing Multinational Enterprises (MNEs) with the introduction of BEPS 2.0. The Two-Pillar Solution under OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) focuses on digitalized businesses and rationalizing taxes. Concerns arise over the potential increase in tax litigation and the complexity of various legislations.
On September 1, 2023, lawmakers in South Korea proposed a bill entitled the “Act on Human Rights and Environmental Protection for Sustainable Business Management” (the “Bill”) to the...