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1 – 10 of 107The 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…
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DOI: 10.1108/OXAN-DB206131
ISSN: 2633-304X
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South-east Asian tax bases.
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DOI: 10.1108/OXAN-DB216689
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB211043
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB258902
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB254365
ISSN: 2633-304X
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Geographic
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Romania’s failings in VAT collection.
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DOI: 10.1108/OXAN-DB225441
ISSN: 2633-304X
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Tax initiatives in South-east Asia.
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DOI: 10.1108/OXAN-DB240694
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB243574
ISSN: 2633-304X
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Geographic
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Wealth taxation.
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DOI: 10.1108/OXAN-DB247701
ISSN: 2633-304X
Keywords
Geographic
Topical
The impact of the diverted profits tax.