Pillar One – revisiting earlier predictions
So how have my earlier Pillar One predictions (in this post here) turned out so far? First, I had predicted …
Digital Services Taxes
International Tax Reform: next step – G20 meeting
Just published: the OECD Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors. The Report has been published …
Inclusive Framework agreement – some thoughts
The Inclusive Framework has agreed (broadly) on the future framework under Pillars One and Two. Here is the official statement. …
Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
Article 12B gets green light
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital …
Draft Article 12B – ATAF’s viewpoint
ATAF has published a technical review of the proposed Article 12B of the UN Model. Interesting because, if more African …