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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: 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

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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…

Expert briefing
Publication date: 30 January 2015

Outlook for R&D policies across OECD countries.

Expert briefing
Publication date: 20 June 2017

The process has been plunged into further uncertainty by the outcome of the June 8 UK general election, which has sparked renewed debate about what kind of Brexit the United…

Expert briefing
Publication date: 7 October 2016

Earlier, on August 30, the Commission said the Irish government's tax arrangements with Apple constituted illegal state aid that required a payment of 13 billion euros (14.4…

Expert briefing
Publication date: 17 January 2017

For the first time in the eleven-year history of the survey, no economic risk makes the list of the top five most likely or biggest impact risks. In contrast, large-scale…

Expert briefing
Publication date: 21 December 2016

The Commission's decision is one of several recent international developments that could have a severe impact on Ireland's economic growth. Without continued high growth, Ireland…

Expert briefing
Publication date: 18 May 2021

The Belgian attack has been linked but not attributed to Chinese state-linked actors; the other two were apparently conducted by financially motivated, private ransomware hackers…

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