This blog post reflects on the implications of the OECD Global Minimum Tax, its impact on business and economies, and the other aspects that make it a paradigm shift in international taxation policy.

Wopke Hoekstra implored US officials to ‘truly look into the facts’; in other news, the EU Council has reached a political ...

The Council reached a political agreement on new rules (DAC9) to enhance cooperation and information exchange on minimum ...

The European Union will not impose tax or non-tax defensive measures on Vietnam after the country signed an international ...

As long as they are front of mind they prevent a more thoughtful approach being adopted to the Irish trade surplus ...

Tax Reforms in England (16th–17th Century): Tudor and Stuart monarchs intensified taxation through the enactment of excise taxes and customs duties. The Bill of Rights (1689) established legislative ...

The Swiss M&A market started strong in early 2024, slowed in the third quarter, but picked up again by the end of the year.

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities ...

While President Trump is currently shaking international norms, there is one area where his challenge to global institutions is profoundly good: ending America’s acquiescence to the Organisation ...

The report uses rich administrative data from different registers in Slovenia to evaluate the impact of the main training and wage subsidy (employment incentive) programmes. The analysis examines a ...

Both service fees and royalties are generally subject to tax in the Philippines. As such, there is no need to distinguish between the two. However, there are certain taxation aspects that differ for ...