Global Tax 50 2019: Lafayette ‘Chip’ Harter Deputy assistant secretary for international tax affairs in the Office of Tax Policy at the US Department of the Treasury By Danish Mehboob December 17 2019
Global Tax 50 2019: The Global Reporting Initiative Independent standard setting body By Danish Mehboob December 17 2019
Global Tax 50 2019: The Green New Deal and the Baker-Shultz proposal US proposals to tax carbon emissions By Danish Mehboob December 17 2019
Global Tax 50 2019: Xavier Oberson Professor in Swiss and international tax law By Danish Mehboob December 17 2019
Global Tax 50 2019: Brazil tax reform Overhaul of a complicated tax system. By Danish Mehboob December 17 2019
Taxpayers suggest consolidated statement tweaks to fit GloBE rules Tax professionals widely agree with the OECD on using consolidated financial statements to determine effective tax rates under the pillar two global anti-base erosion (GloBE) proposal. By Danish Mehboob December 11 2019
The US supports GloBE, but global taxpayers are hesitant The OECD’s global anti-base erosion (GloBE) proposal under pillar two is broader than taxpayers expected. It risks over-complicating international tax before the impact of the BEPS project settles in. By Danish Mehboob December 06 2019
US-France DST tensions may spark wider EU trade war The US escalates trade tensions with France after threatening new tariffs following its investigation into the French digital services tax (DST). French officials said the EU is ready to retaliate. By Danish Mehboob December 03 2019
Countries address data mismatches in AEOI at the Global Forum Government officials found poor quality data from the automatic exchange of information (AEOI) and discussed implementation challenges at the OECD’s Global Forum. By Danish Mehboob December 02 2019
Public CbCR fails to move forward in EU Council EU ministers failed to agree on an approach to public country-by-country reporting (CbCR) because it puts European business at a disadvantage in the global market against China and the US. By Danish Mehboob November 29 2019
