by brodiemcintosh | Oct 17, 2023
OECD Publishes Text of Pillar One Treaty; U.S. Not Ready to Sign It Yet The OECD has published a text of the multilateral convention (MLC) related to implementation of Amount A of Pillar One, agreed by the IF’s Task Force on the Digital Economy and not yet open...
by brodiemcintosh | Oct 2, 2023
State Aid & Transfer Pricing: General Court Declares Belgian Excess Profit Scheme Unlawful The General Court of the EU has confirmed the European Commission’s assessment of its Decision in 2016 on the excess profit exemption State Aid scheme implemented by...
by brodiemcintosh | Sep 21, 2023
EU Publishes BEFIT & Transfer-Pricing Directive Proposals Last week, the European Commission published the long-awaited proposals on the new corporate income taxation framework for Europe. The package contains two proposals for directives on BEFIT (Business in...
by brodiemcintosh | Sep 11, 2023
EU Set To Publish BEFIT & Transfer-Pricing Directive Proposals The European Commission will this week publish the long-awaited proposals on the new corporate income taxation framework for Europe. The package contains two proposals for directives on BEFIT...
by brodiemcintosh | Sep 4, 2023
United Nations Assert Greater Role In International Tax Affairs The Secretary General of the United Nations (UN), Antonio Guterres, has called for a greater role of the UN in setting the international tax affairs in order to achieve a “fully inclusive”...
