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Progress was made on the technical details of Pillar 1, the reallocation of taxing rights from host countries to those where a multinational operates, but US opposition has…
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DOI: 10.1108/OXAN-DB275316
ISSN: 2633-304X
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The impact of the diverted profits tax.
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DOI: 10.1108/OXAN-DB200507
ISSN: 2633-304X
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Panama’s efforts to improve transparency.
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DOI: 10.1108/OXAN-DB217158
ISSN: 2633-304X
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More than 130 countries have agreed rules to allow the minimum taxation of excess corporate profits and a formula for allocating revenue shares by country. However, several EU…
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DOI: 10.1108/OXAN-DB264206
ISSN: 2633-304X
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It tries to balance trade-offs between restricting access to data (to promote security and privacy) and allowing access to data (to promote trade in data and its commercial…
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DOI: 10.1108/OXAN-DB254376
ISSN: 2633-304X
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The prospect of more protectionist US trade policies under Donald Trump’s presidency is already having a disruptive effect on business investment decisions, supply chains and…
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DOI: 10.1108/OXAN-DB218412
ISSN: 2633-304X
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Vietnam's equity market.
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DOI: 10.1108/OXAN-DB241732
ISSN: 2633-304X
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This followed both of Myanmar's parliamentary houses passing a new investment law.
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DOI: 10.1108/OXAN-DB214166
ISSN: 2633-304X
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Political pressure for tax reform has increased as many large tech firms, in particular, have made large profits during the pandemic, and many countries need to raise tax revenues…
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DOI: 10.1108/OXAN-DB261648
ISSN: 2633-304X
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There has been increased Western media speculation over a possible deepening of the Iran-China relationship -- and the implications for Gulf stability -- following the leaking in…