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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…

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DOI: 10.1108/OXAN-DB275316

ISSN: 2633-304X

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Geographic
Topical
Expert briefing
Publication date: 16 September 2021

With Congress in the legislative endgame over President Joe Biden's proposed USD4tn spending on infrastructure, education, research and clean energy, changes to the US tax code to…

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DOI: 10.1108/OXAN-DB264111

ISSN: 2633-304X

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Geographic
Topical
Expert briefing
Publication date: 1 February 2018

Business impact of US tax reform.

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

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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…

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DOI: 10.1108/OXAN-DB213509

ISSN: 2633-304X

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Expert briefing
Publication date: 24 May 2021

Political pressure for tax reform has increased as many large tech firms, in particular, have made large profits during the pandemic, and many countries need to raise tax revenues…

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DOI: 10.1108/OXAN-DB261648

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 22 December 2017

Following its strong results in the October mid-term election, the government has been pressing tax and pension reforms and a new fiscal accord with provincial governors; all…

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DOI: 10.1108/OXAN-DB227678

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 27 June 2016

Tax arrears are expected to rise to 95 billion euros (106 billion dollars) by year-end following the introduction of new taxes. An ever-rising tax burden is encouraging evasion…

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DOI: 10.1108/OXAN-DB212009

ISSN: 2633-304X

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Geographic
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Expert briefing
Publication date: 20 June 2017

Tax reform update in the Philippines.

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