OECD Reports Significant Progress to G20 on International Tax Reforms
Introduction: The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has made substantial progress in reforming the international tax system, according to the latest tax report by […]
Pillar Two: Implications for harmful tax competition and profit shifting
![In the evolving tax landscape shaped by globalization and digitalization, it is crucial to comprehend the implications of Pillar Two on aggressive tax planning and harmful tax competition. Building on our previous article examining the neutralization of IP-based harmful tax practices through BEPS Action 5, we now delve into the effective measures introduced by Pillar Two to combat such practices. Join us as we analyze the implementation of Pillar Two and its impact on addressing harmful tax practices. Read the full analysis here [insert link]. #GlobalTaxation #PillarTwo #TaxCompliance #BEPS #TaxPractices](https://tpa.badgedealers.com/wp-content/uploads/2023/05/Frame-80-1-1280x1153.png)
Globalization and digitalization have changed the picture of today’s international tax system. MNEs fragment production and spread economic activities across several countries. The relevant implication of such business models for […]
BEPS Action 5: Neutralizing IP-based harmful tax practices
The development and exploitation of IP is the key for most contemporary businesses. Throughout a company’s lifetime, IP is an asset that the entity uses for the provision of products […]
