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Expert briefing
Publication date: 12 May 2016
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
Keywords
Geographic
Topical
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…
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DOI: 10.1108/OXAN-DB254365
ISSN: 2633-304X
Keywords
Geographic
Topical
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