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1 – 10 of 429More 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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The impact of the diverted profits tax.
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DOI: 10.1108/OXAN-DB200507
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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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…
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DOI: 10.1108/OXAN-DB206131
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB238786
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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South-east Asian tax bases.
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DOI: 10.1108/OXAN-DB216689
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB262762
ISSN: 2633-304X
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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…
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DOI: 10.1108/OXAN-DB197480
ISSN: 2633-304X
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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…