OECD consults on “Pillar Two” global minimum tax proposal
The OECD Secretariat today released a consultation document to assist in the design of a . .
The OECD’s ‘Unified Approach” to digital taxation
George L. Salis, Principal Economist & Tax Policy Advisor at Vertex, Inc., King of Prussia, Pennsylvania, discusses the OECD effort revise the tax rules applicable to the digital economy and the UN’s reaction to these developments . . .
EU Code of Conduct Group proposes changes to tax blacklist
Davide Anghileri, University of Lausanne, Switzerland discusses the EU Code of Conduct Group’s November 4 recommendations for changes to the EU tax blacklist . ..
OECD releases more guidance on implementing country-by-country reporting standards
The OECD today released additional guidance for tax administrations and multinational groups on the implementation and operation of country-by-country reporting. The . .