How global tax reforms apply to the extractive industries Alexandra Readhead investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural... By Contributor July 10 2019
Withholding tax: Complexity and inequality Withholding taxes represent legal obligations of monies payable to a taxing authority by a payor in Country A to a payee recipient in Country B. By Contributor May 28 2019
DAC 6 reporting requirements pose numerous compliance problems The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic... By Contributor December 12 2018
Switzerland: ALPS: International social security compliance in Switzerland has just gon... At the beginning of this year, the Swiss social security administration digitised its social security application processes. The applicable legislation platform of Switzerland (ALPS) has replaced paper applications to establish... By Contributor May 29 2018
Supply of services outside of Mauritius is zero rated On February 18 2010, in the case "The Director, Mauritius Revenue Authority v Mega Design Limited", the Supreme Court of Mauritius reaffirmed that where supply of services are made to... By Contributor April 01 2010
