ATAD 3 - Tax - Luxembourg
On 22 December 2021, the European Commission published a proposal for a Directive setting out rules aimed at tackling the abusive use of so-called "shell" companies.
Source: mondaq.com
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UAE Introduces Corporate Income Tax - Tax - United Arab Emirates
As expected, United Arab Emirates (UAE) have announced the introduction of Corporate Income Tax on 31 January 2022. As a signatory to the Two Pillar package driven by the Organization...
Source: mondaq.com
Asia Pacific Tax Newsletter December 2021
On 5 September 2021, the Chinese Communist Party (“CPC”) Central Committee and State Council jointly issued the Master Plan of the Development of the…
Source: lexology.com
Has the Most Powerful Global Tax Organization Really Become "Inclusive"?
The Organization for Economic Cooperation and Development claims it’s giving up its elitist ways, but it’s still strong-arming countries in the Global South.
Source: thenation.com
Barbados joins agreement to address the tax challenges arising from the digitalisation of the economy
Barbados has joined the two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate, bringing to 133 the total number of jurisdictions participating in the agreement.
Source: oecd.org