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Expert briefing
Publication date: 17 January 2023

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…

Details

DOI: 10.1108/OXAN-DB275316

ISSN: 2633-304X

Keywords

Geographic
Topical
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: 29 November 2021

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…

Details

DOI: 10.1108/OXAN-DB265772

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 27 April 2016

The fallout from the 'Panama Papers'.

Expert briefing
Publication date: 5 December 2018

Malta is one of several EU member states recently involved in allegations of money laundering. Prime Minister Joseph Muscat is under pressure, not least in the European…

Expert briefing
Publication date: 9 September 2016

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…

Details

DOI: 10.1108/OXAN-DB213509

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 24 June 2015

The impact of the diverted profits tax.

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: 23 October 2017

On October 16, Daphne Caruana Galizia, a Maltese journalist, was killed in a car bombing outside her home. Her murder has renewed concerns about law and order, democracy and press…

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