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The US has included New Zealand in a law without the New Zealand government's involvement.

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.

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…

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 ..

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...