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28 results for: oecd
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On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
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Yesterday the Government of Jersey published a “reflective paper” that sets out its current approach to the OECD BEPS 2.0 reforms, and...
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The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March.The first was the publication of...
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The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...
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The UK Government has today launched a consultation on domestic implementation of the OECD’s Pillar Two minimum tax proposals. Coming...
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In an interesting twist to the Pillar Two roll-out, last week (6 January) the Business at OECD (BIAC) issued a very negative open letter...
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Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...
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The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...
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With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model...
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Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
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As part of the agreement on the Pillar One international tax reforms 136 OECD Inclusive Framework countries have committed to withdraw...
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The US has reached a compromise with five European countries – including the UK – on what will happen to the latter’s digital services...
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The global minimum tax proposed by the OECD is nearing implementation following the latest round of negotiations. The OECD has managed to...
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The OECD has just announced (on 1 July 2021) that it has reached a consensus amongst 130 jurisdictions for a plan to adopt a 15% global...
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The European Commission (EC) has recently set out its plans for business tax reform in the 21st Century. The BEFIT measure (which stands...
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There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...