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1 – 10 of 51The '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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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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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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The impact of the diverted profits tax.
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DOI: 10.1108/OXAN-DB200507
ISSN: 2633-304X
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SLOVAKIA/HUNGARY: Budapest offers lowest EU tax rate
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DOI: 10.1108/OXAN-ES216215
ISSN: 2633-304X
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OECD corporate tax reforms will weaken the international attractiveness of low-tax countries in Europe
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DOI: 10.1108/OXAN-GA261254
ISSN: 2633-304X
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The Commission judged that Irish authorities had forgone this sum as part of a special arrangement with the global technology company, thereby granting it illegal state aid. This…
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DOI: 10.1108/OXAN-DB213509
ISSN: 2633-304X
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President-elect Donald Trump aims to "cut business taxes massively" as the US corporate tax rate is the G20's highest
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DOI: 10.1108/OXAN-GA217080
ISSN: 2633-304X
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IRELAND: Harmonised corporate tax threatens economy
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DOI: 10.1108/OXAN-ES239455
ISSN: 2633-304X
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The situation has become more acute in recent years as demand has continued to far exceed supply. The public sector's role in building new housing has contracted, contributing to…