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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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Tax reform efforts in the Philippines.
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DOI: 10.1108/OXAN-DB214157
ISSN: 2633-304X
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Geographic
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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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These records highlight how a global elite uses law firms and offshore entities to hide their assets.
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DOI: 10.1108/OXAN-DB210359
ISSN: 2633-304X
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Panama’s efforts to improve transparency.
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DOI: 10.1108/OXAN-DB217158
ISSN: 2633-304X
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Fiscal outlook for South Africa.
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DOI: 10.1108/OXAN-DB209784
ISSN: 2633-304X
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Norms and business operations.
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DOI: 10.1108/OXAN-DB207667
ISSN: 2633-304X
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The second had been delayed pending the inauguration of President Guillermo Lasso and confirmation of his commitment to the agreement’s objectives. Lasso reached a new deal last…
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DOI: 10.1108/OXAN-DB264925
ISSN: 2633-304X
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Gordhan outlined a programme of tax increases for South Africa’s highest-earners, in addition to increased educational and social security spending. The budget attempted to…
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DOI: 10.1108/OXAN-DB218251
ISSN: 2633-304X
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Outlook for the banking sector.