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Expert briefing
Publication date: 20 September 2021

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…

Details

DOI: 10.1108/OXAN-DB264206

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 24 June 2015

The impact of the diverted profits tax.

Expert briefing
Publication date: 24 May 2021

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

Keywords

Geographic
Topical
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: 27 September 2018

As its period as ASEAN chair nears its end, Singapore is continuing to promote regional economic integration and trade liberalisation. The country’s leadership is also seeking…

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: 14 December 2016

South-east Asian tax bases.

Expert briefing
Publication date: 13 July 2021

This framework laid out two pillars of reform. Pillar One would see large companies liable for tax in the end-market jurisdiction where their goods or services are used or…

Details

DOI: 10.1108/OXAN-DB262762

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 5 February 2015

Corporate tax may be one area where it could be possible to find some common ground between the otherwise gridlocked Republican Congress and the Democratic White House. President…

Details

DOI: 10.1108/OXAN-DB197480

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 16 September 2021

With Congress in the legislative endgame over President Joe Biden's proposed USD4tn spending on infrastructure, education, research and clean energy, changes to the US tax code to…

Details

DOI: 10.1108/OXAN-DB264111

ISSN: 2633-304X

Keywords

Geographic
Topical
1 – 10 of 429