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December 12, 2018
Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.
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December 12, 2018
On July 1 2018, the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for the first five jurisdictions to deposit their instruments of ratification with the OECD. The MLI essentially allows the tax treaty-related measures of the OECD/G20 BEPS project to be introduced into the existing tax treaties of the signatories to the convention in a consistent and efficient manner, eliminating the need to renegotiate every bilateral tax agreement separately. In this article, Jasper Korving and Loes van Hulten of Deloitte provide an overview of the MLI, focusing in particular on the principal purpose test (PPT), an anti-treaty abuse measure in the convention, how the PPT might apply in practice, and its potential impact on companies.
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December 05, 2018
International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.
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November 20, 2018
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October 23, 2018
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October 15, 2018
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August 24, 2018
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August 24, 2018
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August 24, 2018
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July 12, 2018
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July 12, 2018
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April 30, 2018
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April 30, 2018
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April 05, 2018
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March 26, 2018
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March 21, 2018
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March 21, 2018
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March 19, 2018
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February 27, 2018
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January 30, 2018