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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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White House efforts to hike corporate tax and the rate paid by individuals with annual incomes over USD400,000 have stalled. In their place, bills have been put forward to tax…
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DOI: 10.1108/OXAN-DB265072
ISSN: 2633-304X
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Tax reform efforts in the Philippines.
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DOI: 10.1108/OXAN-DB214157
ISSN: 2633-304X
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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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The political debate about taxation in the United States.
The sweeping tax reform is US President Donald Trump’s first major legislative victory. Although the bill met strong opposition, and criticism from many leading economists, Trump…
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DOI: 10.1108/OXAN-DB227596
ISSN: 2633-304X
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Tax initiatives in South-east Asia.
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DOI: 10.1108/OXAN-DB240694
ISSN: 2633-304X
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South-east Asian tax bases.
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DOI: 10.1108/OXAN-DB216689
ISSN: 2633-304X
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Labor’s changes reduce help for higher earners and instead prioritise workers on low and middle incomes. Parties on the political right have condemned the move, but opinion polls…
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DOI: 10.1108/OXAN-DB285460
ISSN: 2633-304X
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Wealth, inheritance and ‘solidarity’ taxes are being considered -- with the latter recently flagged as one solution to pay for COVID-19 vaccine procurement and pandemic-related…