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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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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.
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…
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DOI: 10.1108/OXAN-DB258902
ISSN: 2633-304X
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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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Developed economies have implemented fiscal support measures worth over 16% of their GDP to combat the pandemic's impacts. To pay off the resulting debt and to ensure sufficient…