Digital Tax
The Canadian government is set to introduce a digital services tax in January 2024 because it can’t wait any longer for progress on the OECD’s efforts to secure pillar one.
The Latin American platform will focus on international tax reform to rival the OECD’s two-pillar solution to taxing the digital economy.
US lawmakers criticised the OECD plans for a minimum corporate tax rate and new taxing rights under the two-pillar solution, with one saying they make ‘no sense’.
Businesses have until September 1 to comment on the implications of amount B for the future of the arm’s-length principle and transfer pricing rules.
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Sponsored by PwC Chile
