Algirdas Šemeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud, introduces the Directive on Administrative Cooperation (2011/16/EU) to increase transparency, improve information exchange and tighten cross-border cooperation, which he says are fundamental tools for fighting tax evasion.
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The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves pillar two’s guiding ethos
The big four firm reportedly sent ‘threatening’ correspondence to Unity Advisory over its hiring of ex-PwC partners; plus tax recruitment news from the week
Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions