Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
Diversity and inclusion (D&I) initiatives have swept tax departments around the world in the last year, but there is still a lot of work to be done to ensure tax teams are representative.
English language requirements and elite university credentials are keeping black people out of jobs in the tax profession that they are qualified for in Brazil, according to Black Tax Matters (BTM).
World leaders are gathering this weekend for COP26 and the G20 Summit. Both summits will likely have far-reaching implications for the future of international tax policy.
Tax authorities are looking to close the significant fiscal gap resulting from emergency spending during the pandemic, while taxpayers prepare to deal with the knock-on effects.
Following the OECD tax agreement, the US government has cut a deal with five European countries to put aside the threat of tariffs over digital tax measures. This agreement may help secure international tax reform.
The OECD-brokered deal requires countries to revoke all digital services taxes (DST) and any equivalent measures. The deal also commits governments to not introduce such measures in the future.
The Indonesian government has cancelled the planned corporate tax cut in favour of creating a carbon tax regime and raising the VAT rate. However, the government will also be holding a tax amnesty.
This week the European Council (EC) adopted the proposed directive, making public country-by-country reporting (CbCR) a real possibility across the EU.