This content is from: Direct Tax This week in tax: 2022 set to be a year of global tax reform Governments around the world are expected to implement OECD plans for digital tax reform, but these plans are far from the only changes on the agenda. By Alice Jones & Josh White & Leanna Reeves January 14 2022
This content is from: European Union EU ‘unshell’ directive to start another ‘cottage industry’ for advisors The European Commission published tax initiatives in December including a directive to tackle shell entities. This could start a “cottage industry” for advisors to sell tax structures to multinational enterprises (MNEs). By Danish Mehboob January 10 2022
This content is from: Global ITR Awards 2022 opens for submissions ITR invites tax firms, in-house teams and tax professionals to make submissions for the 2022 ITR Americas Tax Awards, Asia-Pacific Tax Awards and Europe, Middle East and Africa Tax Awards By James Wilson January 10 2022
This content is from: Sponsored 2021: Top 50 most-read ITR Expert Analysis articles The main themes that emerged from the most-read articles were COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing. By Prin Shasiharan January 06 2022
This content is from: Global Rising Stars Awards 2022: open for submissions The Rising Stars Awards research cycle has now opened across all three regions By John Harrison January 05 2022
This content is from: European Union This week in tax: the OECD’s pillar two model rules have been leaked The OECD’s model rules for a 15% global minimum tax are already circulating among government tax advisors, but the public draft is due on December 20. The model will set up drafts for national rules, which an EU direc... By Danish Mehboob December 17 2021
This content is from: Direct Tax Taxpayers win against authorities in CJEU ruling over DAC6 data fishing The latest outcome from the European Court of Justice (CJEU) on a directive 2018/822 (DAC6) case shows that companies can avoid penalties for intrusive data inquires when EU tax authorities target individuals over gro... By Danish Mehboob December 15 2021
This content is from: Global Tax competition will continue after OECD deal is implemented The OECD-led pillar one and pillar two tax deal will not bring an end to global tax competition, but tax directors and policymakers agree that it will change how countries compete. By Alice Jones December 13 2021
This content is from: United Kingdom This week in tax: Uber forced to change business model over UK case Uber will have to change its UK business model following the Supreme Court ruling that drivers using the app are employees, not independent contractors. By Danish Mehboob & Josh White & Leanna Reeves December 10 2021
