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1 – 10 of 26Progress 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 '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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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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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…
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DOI: 10.1108/OXAN-DB240357
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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The impact of the diverted profits tax.
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DOI: 10.1108/OXAN-DB200507
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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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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DOI: 10.1108/OXAN-DB225299
ISSN: 2633-304X
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Outlook for healthcare and pharmaceutical M&A.