OECD’s Fifth Tax Certainty Day: A Comprehensive Overview of MAP Updates and Global Tax Certainty Efforts
On the 14th of November 2023, the Organisation for Economic Co-operation and Development (OECD) hosted its fifth annual OECD Tax Certainty Day, a virtual assembly that shed light on significant […]
International Taxation Update: Pillar One’s Progress and the Dutch Perspective
In the world of international taxation, the push for a fair and balanced system continues with enthusiasm. Pillar One, the international tax reform initiative led by the Organization for Economic […]
New Zealand Prepares Digital Services Tax for 2025
Type: Legislation New Zealand plans to introduce a digital services tax by 2025 if global consensus isn’t reached, according to Finance Minister Grant Robertson. The government will present the Digital […]
Canada 3% Digital Services Tax Jan 2024
Type: Legislation proposal Canada has enforced updated Digital Services Tax (DST) legislation due to the lack of OECD reform accord. Effective now, the 3% DST applies to major firms from […]
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 […]
