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1 – 7 of 7The '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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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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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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Reform of VAT.
This framework laid out two pillars of reform. Pillar One would see large companies liable for tax in the end-market jurisdiction where their goods or services are used or…
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DOI: 10.1108/OXAN-DB262762
ISSN: 2633-304X
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Earlier, on August 30, the Commission said the Irish government's tax arrangements with Apple constituted illegal state aid that required a payment of 13 billion euros (14.4…