Tax transparency is a cornerstone of the global tax agenda and it is now at a critical moment as the universal policy consensus moves to global implementation. Achim Pross, Philip Kerfs, Paul Hondius of the OECD and Radhanath Housden of the Global Forum take stock of the progress made so far on offshore tax evasion, country-by-country reporting (CbCR) and the exchange of information on tax rulings and provide insights into the steps ahead.
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The controversial deal would ‘preserve the gains achieved under pillar two’, the OECD said; in other news, HMRC outlined its approach to dealing with ‘harmful’ tax advisers
TP is a growing priority for West and Central African tax authorities, writes Winnie Maliko, but enforcement remains inconsistent, and data limitations persist
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