Eleven years after he became the first head of the OECD’s new tax directorate, Jeffrey Owens is leaving the role at a time when tax’s profile in international public policy has never been higher. He talks to International Tax Review about the changes he has seen in international tax cooperation since 2001 and what he thinks is its future.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure