OECD Tax Talks – what next?
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No …
OECD
Inclusive Framework documents leaked – again
Another fortnight, another leak. This evening, the latest sets of leaked Inclusive Framework blueprints are once again merrily making their …
A note on Nigeria’s Significant Economic Presence rules
Earlier this year, Nigeria introduced measures to tax foreign digital businesses that generate income within the country. The new taxing …
The two Pillars – progress report on 12 October
There will be an OECD Tax Talks session on 12 October. We’ll get to hear how the OECD Inclusive Framework …
Designing digital taxes – ATAF guidance published
ATAF has just published its suggested approach to drafting digital services tax legislation. The document is available on its website. …
Covid-19 lockdowns – OECD issues guidance on tax treaty issues
The OECD has published a brief analysis of some of the main tax treaty issues arising from the Covid-19 lockdowns …