Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
The OECD hopes it can end the rise of the digital services tax (DST) through a multilateral agreement. However, taxpayers fear DSTs may be here to stay. Giles Parsons looks at what companies can do.
The future of international corporate tax agreements is not looking good until we get the necessary accounting right
The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.
English language requirements and elite university credentials are keeping black people out of jobs in the tax profession that they are qualified for in Brazil, according to Black Tax Matters (BTM).
Amanda Tickel and Claire Galineau of Deloitte track existing environmental policies and how the tax system could be used to help achieve the UK’s net zero goals.
Konstantinos Nanopoulos of TaxExperts Group looks at how Europe can learn from the US when it comes to tax and transfer pricing injustice.
Jochen Wehrli-Ducaud and Mario Nivelnkötter of Deloitte Switzerland explain the step-up upon migration and its benefits.