GTAP Questionnaire on DSTs

GTAP Questionnaire on DSTs

This Questionnaire presents responses from GTAP members to an internal detailed questionnaire on Digital Services Taxes, examining their role in addressing the tax challenges posed by highly digitalised business models. From a policy perspective, the document...
Platform for Collaboration on Tax Transfer Pricing Toolkit Consultation

Platform for Collaboration on Tax Transfer Pricing Toolkit Consultation

The Platform for Collaboration on Tax, a joint initiative of the IMF, OECD, UN and World Bank Group, issued a draft toolkit in October 2019 designed to help developing countries in the implementation of effective transfer pricing documentation requirements. Input on...
Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which...