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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 measures, presented by the government in August, envisage taxing “exclusive closed-end funds” belonging to individuals resident in Brazil (often just one investor or their…
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DOI: 10.1108/OXAN-DB282440
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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The tax amnesty could see more than 40 billion dollars in untaxed funds entering Indonesia's economy, the central bank estimates. The measure is the latest in a series of…
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DOI: 10.1108/OXAN-DB213031
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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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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This marks another step towards Panama’s long-standing aim of strengthening its fiscal framework and countering its reputation as a tax haven. While the law will bring some…
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DOI: 10.1108/OXAN-DB265772
ISSN: 2633-304X
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The fallout from the 'Panama Papers'.
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DOI: 10.1108/OXAN-DB210638
ISSN: 2633-304X
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Bettel’s centre-left coalition failed to win enough support for another term due to a collapse in backing for the Green party.