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.
Sponsored
Sponsored
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Sponsored by EY Asia-PacificIn collaboration with EY, ITR’s guide to the tax-related developments, challenges, and strategies in the Asia-Pacific region emphasises how connected the world has become. -
Sponsored by EY Asia-PacificEng Ping Yeo of EY identifies three ‘megatrends’ that governments and businesses should be aware of as they consider their tax policies in a challenging and rapidly evolving environment.
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Sponsored by EY Asia-PacificLuis Coronado and Matt Andrew of EY say policymakers still have many issues to resolve as debates continue over the technical and implementation-related elements of pillars one and two.
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Sponsored by EY Asia-PacificMriganko Mukherjee and Harshil Shah of EY offer a Singapore-based perspective on the tax treatment of digital assets and recommend a wait and watch approach for fund managers in a rapidly evolving area.
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Sponsored by PwC ChileAstrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.
