Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
In some cases because of pressure from jurisdictions and organisations outside the region, Asian countries have put taxpayers on notice that they intend to focus more resources on anti-avoidance. Ralph Cunningham reports.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.