OECD to consider worldwide fractional apportionment The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment... By Alexander Hartley May 31 2019
The OECD’s consultation on addressing the tax challenges of the digital economy The OECD released its ideas for reforming the international tax system. Companies responded and International Tax Review reported. By Alexander Hartley May 28 2019
Johnson & Johnson’s Amos discusses her BEPS 2.0 proposal The tax director who stunned participants at the OECD’s digital tax consultation with a fleshed-out proposal for formulary apportionment of corporate profits speaks to Alexander Hartley in an exclusive interview. By Alexander Hartley May 28 2019
The two ways to tackle VAT fraud Tax authorities in the EU should focus on information sharing and analysis, rather than pushing for measures like the generalised reverse charge, say in-house tax advisors. By Alexander Hartley May 24 2019
Jesse Norman becomes financial secretary to UK Treasury The UK’s Transport Minister Jesse Norman will replace Mel Stride as financial secretary to the Treasury and paymaster general. By Alexander Hartley May 23 2019
Conflicts rise over which OECD pillar should come first Businesses and tax experts involved in the digital tax debate cannot agree over which of the OECD’s proposed pillars ought to be implemented first, and whether there is a real... By Alexander Hartley May 22 2019
US tax experts: Platforms must expect to collect sales tax Although federal legal precedent is yet to be established, a liability on platform providers to collect sales tax is rapidly becoming the de facto law of the land, experts told... By Alexander Hartley May 20 2019
Survey: Taxation of the digital economy The global community plans to reshape the international tax rules to address the tax challenges of the digitalising economy. Companies must react. By Alexander Hartley May 16 2019
Taxpayers say India’s proposed move to fractional apportionment would intensify disputes The consultation period for feedback on India’s proposed changes to its profit-attribution rules has not yet ended, but the debate around the potential costs and benefits of any change is... By Alexander Hartley & Joseph Stanley-Smith May 15 2019
As EU countries get a grip on VAT fraud, companies brace for higher compliance costs Companies in the EU are worried that their compliance costs will increase as tax authorities move to close their VAT gaps and clamp down on fraud, after a recent investigation... By Alexander Hartley May 13 2019
