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Expert briefing
Publication date: 22 October 2015

The rulings come as the EU advances legislation to increase transparency on corporate tax rulings and after the G20 on October 9 endorsed the new OECD Base Erosion and Profit…

Expert briefing
Publication date: 14 December 2016

South-east Asian tax bases.

Expert briefing
Publication date: 12 May 2016

The 'Panama papers' disclosures brought attention to the weak harmonisation of corporate tax policies, creating loopholes that can be exploited to avoid and evade tax. The…

Expert briefing
Publication date: 21 January 2021

Wealth, inheritance and ‘solidarity’ taxes are being considered -- with the latter recently flagged as one solution to pay for COVID-19 vaccine procurement and pandemic-related…

Expert briefing
Publication date: 6 August 2020

The new tax framework's first pillar would establish a formula to divide tax rights between digital firms' host countries and user markets; and the second would fix a global…

Details

DOI: 10.1108/OXAN-DB254365

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 30 October 2017

Romania’s failings in VAT collection.

Details

DOI: 10.1108/OXAN-DB225441

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 19 December 2018

Tax initiatives in South-east Asia.

Details

DOI: 10.1108/OXAN-DB240694

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 2 May 2019

Combined federal, state and local government revenues stood at only an estimated 7.8% of GDP in 2018. With expenditure continually outpacing revenue, and the country's debt burden…

Details

DOI: 10.1108/OXAN-DB243574

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 12 November 2019

Wealth taxation.

Details

DOI: 10.1108/OXAN-DB247701

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 24 June 2015

The impact of the diverted profits tax.

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